ABSTRACT

The purposes of this study are (1) to analyze the effectiveness of the Land and Building Tax of Rural and Urban Areas (PBB-P2) revenue in Barito Kuala Regency on Local Tax revenue, and (2) to analyze the contibution type of the Land and Building Tax of Rural and Urban Areas (PBB-P2) revenue in Barito Kuala Regency to Local Tax revenue. This type of research uses qualitative research using a descriptive approach. The data used in this study are in the form of targets and realization of the Land and Building Tax of Rural and Urban Areas (PBB-P2), as well as targets and realization of Barito Kuala Regency Regional Tax in 2017-2021. The results of this study indicate that the average rate of revenue of the Land and Building Tax of Rural and Urban Areas (PBB-P2) in Barito Kuala Regency 2017-2021 as a whole fluctuated with a very effective interpretation value, with an average of 164.70% while The Contribution of Land and Building Tax of Rural and Urban Areas in Barito Kuala Regency from 2017-2021 were fluctuated. The average contribution of the Land and Building Tax of Rural and Urban Areas (PBB-P2 to the Local Tax is 8.88% with the criteria of interpretation value are very low.

Keywords              : Effectiveness, Contribution, The Land and Building Tax of Rural and Urban Areas (PBB-P2), Local Tax

                                                                           ABSTRAKSI

Tujuan penelitian ini adalah (1) Untuk menganalisis tingkat Efektivitas Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Barito Kuala terhadap Penerimaan Pajak Daerah (2) Untuk menganalisis Kontribusi PBB-P2 di Kabupaten Barito Kuala terhadap Penerimaan Pajak Daerah. Jenis penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan pendekatan deskriptif. Data yang digunakan dalam penelitian ini ialah berupa realisasi penerimaan dan target Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), serta target dan realisasi Pajak Daerah di Kabupaten Barito Kuala tahun 2017-2021. Hasil penelitian ini menunjukkan bahwa rata-rata  penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Barito Kuala tahun 2017-2021 secara keseluruhan mengalami fluktuasi efektifitas dengan nilai interpretasi sangat efektif, dengan rata-rata 164,70% sedangkan Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten Barito Kuala dari tahun 2017-2021 mengalami fluktuasi. Rata – rata kontribusi PBB-P2 terhadap Pajak Daerah ialah sebesar 8,88% dengan nilai interpretasi sangat kurang.

Kata Kunci          : Efektivitas, Kontribusi, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan, Pajak Daerah