Accounting Profession Journal (APAJI)
Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)

ANALYSIS OF EFFICIENCY, EFFECTIVENESS, POTENTIAL, AND CONTRIBUTION OF P2 PBB REVENUE TO PAD REGENCY BLITAR 2016-2021

Oktavia, Siska Putri (Unknown)
Lutfllah, Novrida Qudsi (Unknown)
Ari Kamayanti (Unknown)

Article Info

Publish Date
31 Jan 2023

Abstract

This research is aimed to analyze management of Rural and Urban Land and Building Tax (PBB P2) in Blitar Regency in 2016-2021. Qualitative research with descriptive analysis. Primary and secondary data were obtained through semistructured interview, documentation and observation. The results indicate that efficiency was 4.5% criterion very efficient. Effectiveness 106% was criterion very effective. The proportion ratio was 3.35 criterion prime criteria. The growth ratio was 0.12 in potential. Contribution was 10% criterion very poor category. Obstacle factors were human resources, budget, facilities and infrastructure, covid 19. Supporting factors were leadership, data updating, e-pbb, regulatory factors, taxpayer awareness, targeting.

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Journal Info
Accounting Profession Journal (APAJI)
Website

Abbrev

apaji

Publisher

Universitas Kristen Indonesia Paulus

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...