Assessment Of The Effectiveness And Contribution Of Rural And Urban Land And Building Taxes On Regional Original Revenue Of Jombang Regency

Abstract

The Rural and Urban Land and Building Tax (PBB-P2) is part of the Regional Original Income (PAD) originating from the regional tax revenue sector. This study aims to determine the effectiveness and contribution of PBB-P2 revenue to PAD in Jombang Regency. This type of research is descriptive quantitative, namely by explaining the results of the analysis of the numbers or ratios obtained. The data source is secondary data from the Central Statistics Agency (BPS) of Jombang Regency, namely regarding the target and realization of PBB-P2 and PAD revenue for Jombang Regency during 2018-2020. The results showed that the category of effectiveness was very effective, and the highest effectiveness was in 2019. For the category of contribution to PAD, it was in the very poor category, with the highest contribution in 2019. However, the target and realization of PBB-P2 each year increases, so it has prospects which is good for the PAD of Jombang Regency.

Keywords : Effectiveness, Contribution, Rural and Urban Land and Building Taxes, Regional Original Income