Comparative Analysis Of The Effect Of The Land and Building Tax (PBB-P2) Relief Program On PBB-P2 Revenue Before And After Its Implementation In Cimahi City, 2015-2024

Silvi Triyanti (Department of Accounting, Politeknik Negeri Bandung)
Yeti Apriliawati (Department of Accounting, Politeknik Negeri Bandung)

Indonesian Accounting Research Journal
Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)

Land and Building Tax for Rural and Urban Areas (PBB-P2) revenue depends largely on taxpayers' compliance. To encourage the settlement of tax arrears and increase regional revenue, the Government of Cimahi City implemented the PBB-P2 Relief Program. This study analyzes the comparative effect of the program on PBB-P2 revenue before and after its implementation during 2015-2024. Using a quantitative descriptive-comparative approach, the study employed time-series data from the Regional Revenue Agency of Cimahi City, supported by interviews. Data were analyzed using descriptive statistics, the Shapiro-Wilk normality test, the Independent Samples t- test, and Cohen's d. The results show that PBB-P2 revenue was higher after the program than before. The Independent Samples t-test revealed a significant difference (p = 0,001), while Cohen's d (3,35) indicated a large effect size. These findings suggest that the PBB-P2 Relief Program was associated with increased PBB-P2 revenue.