ANALISIS PENGELOLAAN PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH

Agus Riyanto (Universitas Widya Gama Mahakam Samarinda)
Martinus Robert Hutauruk (Universitas Widya Gama Mahakam Samarinda)
Novita Dewi (Universitas Widya Gama Mahakam Samarinda)

Jurnal GeoEkonomi
Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024

This research aims to determine the management of PBB(Land and Building Tax) in increasing local revenue in Samarinda City. The research method uses qualitative research methods with data collection techniques in the form of interviews with the Head of the Samarinda City Bapenda. The results of this research are that the management of PBB in the city of Samarinda includes the management of socialization regarding PBB through events as well as the application of information technology in the form of smart PBB. Meanwhile, the factors that influence the management of PBB in the City of Samarinda are Taxpayer Compliance and the application of information and communication technology in the form of smart PBB