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All Journal JURNAL LENTERA BISNIS Amnesty: Jurnal Riset Perpajakan
Ikbal Ikbal
Politeknik Bombana
Economics, Econometrics & Finance Social Sciences

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ANALISIS PERENCANAAN PENGANGGARAN APBD PEMERINTAH Muhammad Imam Gazali; Ikbal Ikbal; Victor Pattiasina; Ika Agustina; Eljawati Eljawati
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1586

Abstract

The purpose of this study is to determine and analyze the government's APBD budget planning. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several stages in APBD budget planning, including the preparation of planning documents consisting of RPJPD, RPJMD, and RKPD, preparation of KUA and PPAS, preparation of RKA-SKPD, budget implementation, and administration and accountability. The effectiveness of APBD budget planning is highly dependent on the quality of planning documents, synchronization between documents (RPJPD, RPJMD, RKPD, and KUA-PPAS), internal control and supervision systems, and the commitment of regional heads to good governance. This is the main key to realizing good regional financial governance and sustainable regional development.
Analysis of the Effectiveness of Rural and Urban Land and Building Tax (PBB-P2) Revenue on Local Original Revenue (PAD) in Mamuju Regency Ikbal Ikbal; Haslindah Haslindah
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13030

Abstract

This research was conducted at the Mamuju Regency Government with the main aim of evaluating the level of effectiveness and contribution of Rural and Urban Land and Building Tax (PBB-P2) in the region. The research methods used include analytical descriptive research and explanatory research. This research aims to describe the reality or condition of the research object, namely PBB-P2 in Mamuju Regency, by collecting data from related parties in the form of sentence descriptions. The research results reveal that the Rural and Urban Land and Building Tax in Mamuju Regency is classified as ineffective. This can be seen from the level of PBB-P2 revenue during the 2016-2018 period, which has consistently been below 60%, 39.55% to be precise. This low level of revenue indicates that the potential revenue from PBB-P2 has not been utilized optimally by local governments, so there is a need to identify and overcome obstacles that hinder the effectiveness of this tax. Nevertheless, this research also provides a basis for the Mamuju Regency Government to make improvements in the management of PBB-P2, such as increasing public awareness about tax obligations, improving the tax collection system, and increasing transparency in the use of tax revenues to advance development in the area. With these corrective steps, it is hoped that PBB-P2's contribution can increase, support local development, and provide greater benefits for the people of Mamuju Regency.
Co-Authors Eljawati Eljawati Ika Agustina Muhammad Imam Gazali Victor Pattiasina