West Science Business and Management
Vol. 2 No. 04 (2024): West Science Business and Management

Analysis of Efficiency, Effectiveness of Land and Building Tax Revenue (PBB) and Its Contribution to Regional Original Revenue (PAD) of Mataram City in 2018-2022

Nisak, Attin Zaetun (Unknown)
Masrun (Unknown)
Astuti, Endang (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

This research aims to determine and analyze the level of efficiency and effectiveness of Mataram City's land and building tax (PBB) revenue, as well as analyzing the contribution of land and building tax (PBB) to Mataram City's local revenue (PAD) in 2018-2022. The type of research used in this research is quantitative descriptive. The results of this research show that the efficiency of Mataram City's land and building tax (PBB) revenue shows a large efficiency ratio in the last 5 years, namely 2018-2022, which has an average ratio of 1.18% with very efficient criteria. The effectiveness of Mataram City's land and building tax (PBB) revenue shows that in the last 5 years, namely 2018-2022, the average effectiveness ratio of land and building tax (PBB) was 102.39% with very effective criteria. The contribution of land and building taxes (PBB) to Mataram City's original regional income (PAD) in the last 5 years 2018-2022 has an average ratio of 6.46% with the criteria of very little contribution.

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Journal Info

Abbrev

wsbm

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Editors invite writers and experts to publish and share their ideas through scientific and empirical research in the field of Management and Business. The main objective of this publication is to improve theory, concept, and practice in the field of management and business. Dissemination of ...