Analisis Efektivitas Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan Kontribusinya terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Bantul Tahun 2020-2022

Nugraha, Sandy Maulana, Bryan Efflin Syahputra, S.E., M.Ak. (2024) Analisis Efektivitas Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan Kontribusinya terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Bantul Tahun 2020-2022. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This research aims to determine the level of effectiveness of Rural and Urban Land and Building Tax revenue (PBB-P2) and to determine how much it contributes to Original Regional Income (PAD) in Bantul Regency from 2020 to 2022. The results of this research use a quantitative approach . The data source used is primary data. The results of this research show that the level of PBB-P2 revenue managed by the Regional Financial, Revenue and Asset Management Agency (BPKPAD) of Bantul Regency every year, from 2020 to 2022 has met the category (Very Effective), but when compared from From 2020 to 2022 the level of effectiveness has decreased with details in 2020 the level of effectiveness was 106.99% with the criteria (Very Effective), in 2021 it was 103.69% with the criteria (Very effective), and in 2022 it was 103.32% with criteria (Very Effective). The average level of effectiveness of PBB-P2 from 2020 to 2022 is 104.67%, which means the effectiveness level is above 100%. Apart from that, through this research it is also known that PBB-P2 which is managed by BPKPAD Bantul Regency has not been optimal in providing a significant contribution to PAD where in 2020 the level of contribution was 11.74% with the criteria (Less), in 2021 it was 11, 51% with the criteria (Less), in 2022 it will be 10.92% with the criteria (Less), and the average value of PBB-P2 contribution to PAD in Bantul Regency from 2020 to 2022 will be 11.39%. With these results, PBB-P2's contribution to PAD in Bantul Regency from 2020 to 2022 shows the statement "Insufficient".

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Effectiveness, Contribution, Rural and Urban Land and Building Tax, Regional Original Income
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 29 Apr 2024 05:43
Last Modified: 29 Apr 2024 05:43
URI: http://eprints.uty.ac.id/id/eprint/15384

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