EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN MANOKWARI

  • Mini Susi Mallisa
  • Hustianto Sudarwadi Universitas Papua
  • Yubelina Y. H. Mamoribo

Abstract

This research aims to determine the level of efficiency, effectiveness and contribution of Urban and Rural Land and Building Tax (PBB-P2) to Original Regional Income (PAD) revenues in Manokwari Regency in 2018-2021. The method used in this research is a quantitative descriptive approach.


The results of this research conclude that the efficiency level of PBB-P2 revenue in Manokwari Regency from 2018-2021 was very efficient, then the level of effectiveness of PBB-P2 revenue in 2018-2021 experienced insignificant fluctuations or fluctuated with an average percentage of 108. 99% with very effective criteria and the level of contribution of PBB-P2 revenue to Manokwari Regency's PAD in 2018-2021 shows the criteria value is very low with an average percentage of 6.05%, the level of contribution is decreasing every year, this is because the realization of PAD is always increases every year, but the realization of PBB-P2 is fluctuating.


Keywords:   Land and Building Tax, Regional Original Income, Tax Contribution

Statistik Abstract view : 49 times
Statistik PDF Views : 0 times
Published
2024-01-30
How to Cite
MALLISA, Mini Susi; SUDARWADI, Hustianto; MAMORIBO, Yubelina Y. H.. EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN MANOKWARI. Cakrawala Management Business Journal, [S.l.], v. 6, n. 2, p. 148-162, jan. 2024. ISSN 2623-0887. Available at: <https://journal.feb.unipa.ac.id/index.php/cmbj/article/view/297>. Date accessed: 13 apr. 2024. doi: https://doi.org/10.30862/cm-bj.v6i2.297.