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All Journal Benefit : Journal of Bussiness, Economics, and Finance
Mandacan, Jemi Awi
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Economics, Econometrics & Finance Education

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Analisis Implementasi Dan Optimalisasi Penerimaan Pajak Bumi Dan Bangunan (Pbb) Dalam Peningkatan Pendapatan Asli Daerah Di Kabupaten Manokwari Mandacan, Jemi Awi; Ardiansya, Ardiansya
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1258

Abstract

This research aims to analyze the implementation and optimization strategies of Land and Building Tax (PBB) revenue in enhancing Local Government Revenue (PAD) in Kabupaten Manokwari. This study employs a qualitative research method with a descriptive-analytical approach through literature studies and analysis of secondary data related to PBB revenue. The results show that PBB revenue in Kabupaten Manokwari has increased from 2022 to 2024, yet there remains a gap between the target and actual revenue in various regions. Factors causing low PBB collection include lack of socialization, economic capability of the community, inaccurate taxpayer data, and low taxpayer awareness. This study finds that the implementation of various policies and PBB optimization strategies, including data updates, service quality improvement, and modernization of tax administration, can significantly increase PBB revenue, which impacts the enhancement of PAD. This research recommends strengthening coordination among related institutions, improving human resource capacity, and developing integrated tax information systems to optimize PBB revenue.
Co-Authors Ardiansya, Ardiansya