Analysis of land and building tax in increasing regional Original revenue for the years 2019 – 2023
Keywords:
Effectiveness Contribution PBBAbstract
In the development of a region, taxes play an important role in development. One type of revenue from PAD itself is Land and Building Tax (PBB). The aim of this research is to determine the effectiveness and contribution of PBB in increasing PAD in Deli Serdang Regency from 2019 to 2023. This type of research is qualitative descriptive research. The data source used in this research uses primary and secondary data obtained from BAPENDA Kab. Deli Serdang and results of interviews with PBB and WP staff. Data management resulting from this research uses the Nvivo 12 Pro application. The results of this research show the effectiveness of PBB in Kab. Deli Serdang is not effective, but its contribution is quite good from 2019-2023. The obstacles that cause PBB to be ineffective in increasing PAD are (a). The tax subject does not reside in Deli Serdang or outside the city. (b). There is still low public awareness of reporting their assets as PBB tax objects. (c). There are no strict sanctions for taxpayers who are in arrears in PBB payments. (d). SPT that did not reach BAPENDA. (e). The address of the object is still unclear or the details of where the object has dual ownership
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