Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Benefit : Journal of Bussiness, Economics, and Finance
Kaban, Topanta
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Optimalisasi Ketercapaian Pajak Bumi Dan Bangunan Perdesaan Perkotaan (PBB-P2) Dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Kaban, Topanta; Br. Gurusinga, Latersia; Sutanto, Hermawan
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.v3i2.1329

Abstract

This study aims to analyze the optimization of the achievement of Rural and Urban Land and Building Tax (PBB-P2) in increasing the Local Own-Source Revenue (PAD) of Medan City. In the context of fiscal decentralization, PBB-P2 is a crucial instrument that local governments can utilize to finance development and enhance fiscal independence. This research employs a qualitative descriptive approach, using data collection techniques such as literature review, observation, and documentation of PBB-P2 realization and target data in Medan City during the period 2021–2023. The results indicate that despite the significant tax potential, the realization of PBB-P2 revenue tends to decline and has not met the expected targets. This is mainly due to inaccurate tax object data, low taxpayer awareness, and weak administrative and collection systems. To address these issues, optimization strategies are needed, including updating the tax database, educating the public, improving human resource capacity, and implementing information technology systems that support tax administration efficiency. The optimization of PBB-P2 collection is expected to sustainably increase Medan City’s PAD and strengthen public service delivery in the future.
Co-Authors Br. Gurusinga, Latersia Sutanto, Hermawan