Luthfie, Alfandi, Yuni Putri Yustisi, S.Ak., M.Sc. (2025) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PBB-P2 DAN BPHTB TAHUN 2020-2024 TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BANTUL. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This research aims to assess the effectiveness of the Rural and Urban Land and Building Tax (PBB-P2) and the Land and Building Acquisition Fee (BPHTB) revenues, as well as their contribution to Regional Original Income (PAD) in Bantul Regency from 2020 to 2024. The study employs a quantitative approach, utilising primary data sources. The findings indicate that the annual revenue from PBB-P2 and BPHTB, managed by the Bantul Regency Regional Finance, Revenue, and Asset Management Agency (BPKPAD), consistently exceeded 100% from 2020 to 2024, categorizing it as “Very Effective.” However, from 2021 to 2024, the level of effectiveness decreased compared to 2020. Specifically, the effectiveness rates were 106.99% in 2020, 103.69% in 2021, 103.32% in 2022, 102.80% in 2023, and 104.34% in 2024. The average effectiveness rate for PBB-P2 over the 2020-2024 period was 104.20%, indicating “Very Effective.” For BPHTB, the effectiveness rate was 125.36% in 2020, 115.73% in 2021, 110.67% in 2022, 113.73% in 2023, and 113.56% in 2024. The average effectiveness rate for BPHTB from 2020 to 2024 was 115.81%, also indicating “Very Effective.” However, the study reveals that both PBB-P2 and BPHTB, managed by BPKPAD, have a limited contribution to PAD, ranging from 10.10% to 20%, categorised as “Less.” Specifically, the contribution of PBB-P2 was 11.74% in 2020, 11.51% in 2021, 10.92% in 2022, 11.83% in 2023, and 11.30% in 2024. The average contribution of PBB-P2 from 2020 to 2024 was 11.46%. Meanwhile, the contribution of BPHTB was 17.82% in 2020, 16.01% in 2021, 19.28% in 2022, 16.26% in 2023, and 16.95% in 2024, with an average of 17.26%, also categorised as “Less.”
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | effectiveness, contribution, Rural and Urban Land and Building Tax, The Establishment of Tax on Land and Building Rights, Regional Original Income. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Bisnis dan Humaniora > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 08 Oct 2025 05:50 |
| Last Modified: | 08 Oct 2025 05:50 |
| URI: | http://eprints.uty.ac.id/id/eprint/19207 |
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