Analisis Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap Pajak Daerah dan Pendapatan Asli Daerah (PAD) di Kabupaten Deli Serdang pada Tahun 2019-2021

Abstract

Rural and Urban Land and Building Tax is one type of regional tax that has an impact on the amount of funds received by the Deli Serdang Regency Region. The contribution of Rural and Urban Land and Building Tax revenues has the potential to increase regional revenue. The purpose of this study was to determine the target and realization of Rural and Urban Land and Building Tax revenue in Deli Serdang Regency and to determine the effectiveness and contribution of Rural and Urban Land and Building Taxes to Regional Taxes and Regional Original Income. This research uses descriptive qualitative research methods and data collection techniques by conducting observations, interviews and documentation studies. The results of the research that the authors obtained during this research were that the target and realization of Rural and Urban Land and Building Tax revenue had not reached the predetermined target, with an average realization of 56.27% of revenue. For the overall effectiveness level of PBB-P2 revenue in Deli Serdang Regency, an average of 56.28% was obtained in the ineffective category. The contribution level of PBB-P2 revenue to Regional Taxes is included in the medium category with an average acquisition of 29.92%. The contribution level of PBB-P2 revenue to Regional Original Income is 22.49% with moderate criteria.