Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Wonogiri

Sari, Marvella Ayun Wayah, Anisa Rachmawati, S.E., M.Acc. (2021) Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Wonogiri. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This Work Practice Report aims to find out how much the contribution of the Rural and Urban Land and Building Tax (PBB-P2) which is a local tax and is considered to be able to contribute to Wonogiri Regency's Original Revenue. This study uses two methods, namely the method of observation and interviews. The data used for this report are budget data and realization of Rural and Urban Land and Building Taxes as well as budget data and realization of Wonogiri Regency Original Revenue for 5 (five) years, from 2016 to 2020. The results of this study indicate that the lowest value of PBB-P2 contribution to Regional Original Income in 2017 is 4.41%, while the highest value in 2020 is 8.06%. Based on the contribution table, if the percentage is below 10%, it still shows the very low contribution criteria for Rural and Urban Land and Building Taxes to Wonogiri Regency's Original Regional Revenue.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Rural and Urban Land and Building Tax, Contribution, Local Revenue
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 04 Oct 2021 00:44
Last Modified: 13 Oct 2021 06:52
URI: http://eprints.uty.ac.id/id/eprint/8316

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