ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BULELENG SEBELUM DAN SESUDAH ISU PEMBANGUAN BANDARA DI KABUPATEN BULELENG - ., Putu Desy Liantini; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M; ., Made Arie Wahyuni, S.E. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2016)
Dilimpahkannya kewenangan PBB-P2 ke daerah menjadikan daerah untuk semakin mengoptimalkan sumber-sumber PADnya. Berkaitan dengan hal itu, isu pembangunan bandara di Buleleng semakin berkembang seiring pelimpahan PBB-P2. Tujuan dari penelitian ini yaitu untuk mengetahui posisi PBB-2 terhadap PAD di Kabupaten Buleleng baik sebelum maupun setelah berkembanganya isu pembangunan bandara. Data diperoleh melalui dokumentasi, wawancara, dan studi kepustakaan. Selanjutnya data dianalisis menggunakan teknik analisa kuantitatif dan teknik analisa kualitatif. Hasil penelitian menunjukan bahwa 1) Posisi PBB-P2 terhadap PAD Kabupaten Buleleng sebelum isu pembangunan Bandara Internasional Buleleng (2009-2013) dan masih dikelola pusat dapat dilihat dari tingkat efektivitas penerimaan PBB-P2 terhadap PAD sebesar 115,34% (sangat efektif) dan konstribusi penerimaan PBB-P2 terhadap PAD Kabupaten Buleleng sebesar 10,80% (masih kurang), 2) Posisi PBB-P2 terhadap PAD Kabupaten Buleleng setelah isu pembangunan Bandara Internasional Buleleng (2014-2015) dan sudah dilimpahkan ke daerah dapat dilihat dari tingkat efektivitas penerimaan PBB-P2 terhadap PAD sebesar 68,47% (kurang efektif) dan konstribusi penerimaan PBB-P2 terhadap PAD Kabupaten Buleleng sebesar 7,30% (masih sangat kurang). Kata Kunci : PBB-P2, PAD, Bandara Buleleng PBB-P2 delegated authority to make local areas to further optimize PAD sources. In that regard, the issue of the construction of the airport in Buleleng is growing in line devolution of PBB-P2. The purpose of this study is to determine the position of the PBB-P2 to PAD in Buleleng both before and after airport development issues. Data obtained through dokumentation, interview, and literature study. Furthermore, the data are analyzed using quantitative analysis and qualitative analysis techniques. The results showed that 1) The position of the PBB-P2 against PAD Buleleng before the issue of the construction of the International Airport Buleleng (2009-2013) and still managed the center can be seen from the level of acceptance of the PBB-P2 effectiveness against revenue of 115.34% (very effective) and acceptance of the PBB-P2 contribution to PAD Buleleng 10.80% (still less), 2) the position of the PBB-P2 against PAD Buleleng after the issue of the construction of the International Airport Buleleng (2014-2015) and has been delegated to the area can be seen from the level of effectiveness PBB-P2 reception on revenue of 68.47% (less effective) and the contribution of the PBB-P2 acceptance of the PAD Buleleng of 7.30% (still lacking).keyword : PBB-P2, PAD, Buleleng Airport