Analisis Efektivitas Pajak Bumi Bangunan Perdesaan dan Perkotaan dalam Meningkatkan Pendapatan Asli Daerah (Studi pada Kota Medan)

Abstract

The tax reform is marked by the legalization of Law Number 1 of 2022, on financial relations between Central and local governments (UU HKPD) and regional regulation number 1 of 2024 to optimize land and building tax revenue transparently and digitally. Medan, as one of the largest cities with a high population has a great potential in the acceptance of land and building tax, but the realization of revenue is sometimes still way too far from the target that has been determined. The goal of this research and study was to determine the level of effectiveness of the realization of land and building tax revenue to the revenue target that has been set in Medan 2020-2024, and the factors that influence the receiving land and building tax revenue. As well as to analyzing the contribution of land and building tax revenues in increasing regional original income (PAD) of Medan City. The data analysis method that is used in this study is a descriptive qualitative method. By using data in the form of primary and secondary data obtained from the regional original income of Medan in the form of data on land and building tax revenues. Data collection techniques used in this study are observation, documentation studies, and literature studies. The result of this study shows that land and building tax revenue in Medan experienced an upward trend in the period 2020-2024. But only in 2021 that the realization of PBB revenue can exceed the target that has been set, while in other years it ain't managed to reach the target. The PBB acceptance of PAD is categorized as moderate with an average of 20% -30%. It is caused by one of the factors of such as many taxpayer hasn't yet paid the PBB in each year.