ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG

Nurlaelah Nurlaelah (STIE La Tansa Mashiro, Rangkasbitung)
RR. Prima Dita Hapsari (STIE BISMA LEPISI, Tangerang)

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Vol 7, No 2 (2019)

In accordance with Law no.28 of 2009 the Land and Building Tax has become a local tax. Local Own Revenue (PAD) will increase because new regional tax types have increased. This study aims to determine the effectiveness and contribution of land and building tax revenue for rural and urban areas (PBB-P2) to Local Revenue (PAD). The method used in this study is a quantitative research method and the data used in the study are secondary data, obtained from the Regional Revenue Agency (BPD) of Tangerang City.The results of this study indicate that land and building tax revenues from 2014-2018 have fluctuated every year, not always increasing or decreasing. Contribution to Regional Income tends to increase.