EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN OKU

Program Studi Akuntansi Universitas Baturaja
Program Studi Ekonomi Pembangunan Universitas Baturaja
Program Studi Akuntansi Universitas Baturaja

Keywords: Rural and Urban Land and Building Tax (PBB P2), Locally- generated

Abstract

This study aims to determine the effectiveness and contribution of the Rural and Urban Land and Building Tax (PBB P2) in Efforts to Increase Regional Original Income in OKU Regency. The data used is secondary data. The analysis used is the ratio of effectiveness and contribution. The Effectiveness of Rural and Urban Land and Building Tax (PBB P2) in an effort to Increase OKU Regency's Original Regional Income for the 2016-2020 Period. The cause of the rise and fall of PBB-P2 revenues in OKU Regency from 2016 to 2020 is because the collection of PBB-P2 has not been fully implemented by the government. The Rural and Urban Land and Building Tax (PBB P2) has a low contribution in the effort to Increase OKU Regency's Regional Original Income for the 2016-2020 Period. This is because the local government has not been optimal in collecting taxes, and there is still a lack of awareness of taxpayers to pay PBB.