<![CDATA[Penelitian ini bertujuan untuk mengetahui efektivitas pemungutan Pajak Bumi dan Bangunan (PBB) dan kontribusi Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Asli Daerah Kecamatan Bontoala Kota Makassar. Penelitian ini dilakukan pada Badan Pendapatan Daerah Kota Makassar Data penelitian ini diperoleh dari hasil observasi dan studi pustaka serta wawancara kepada pihak terkait. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dengan cara menghitung efektivitas dengan membandingkan realisasi penerimaan dan target penerimaan Pajak Bumi dan Bangunan (PBB) dan menghitung kontribusi Pajak Bumi dan Bangunan dengan cara membandingkan realisasi penerimaan Pajak Bumi dan Bangunan (PBB) dan realisasi PAD tahun 2018-2020. Hasil penelitian menunjukkan bahwa pemungutan Pajak Bumi dan Bangunan (PBB) dari tahun ketahun sangat efektif. Namun Kontribusi Pajak Bumi dan Bangunan (PBB) terhadap PAD Kecamatan Bontoala masih sangat kurang This study aims to determine the effectiveness of collecting Land and Building Tax (PBB) and the contribution of Land and Building Tax (PBB) to Regional Original Income, Bontoala District, Makassar City. This research was conducted at the Makassar City Regional Revenue Agency The data of this study were obtained from observations and literature studies as well as interviews with related parties. The data analysis method used in this research is descriptive analysis by calculating the effectiveness by comparing the realization of revenue and revenue targets for Land and Building Tax (PBB) and calculating the contribution of Land and Building Tax by comparing the realization of Land and Building Tax (PBB) and the realization of Land and Building Tax (PBB) revenue. PAD 2018-2020. The results showed that the collection of Land and Building Tax (PBB) from year to year was very effective. However, the contribution of Land and Building Tax (PBB) to PAD in Bontoala District is still very low]]>
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