ANALYSIS OF THE CONTRIBUTION OF RURAL AND URBAN LAND AND BUILDING TAX (PBB-P2) TO THE REGIONAL ORIGINAL REVENUE (PAD) OF KOLAKA REGENCY IN 2016-2020

Authors: Dewi Supardi, Prof. Dr. H. Andi Basru Wawo, SE. M.Si. Ak., CA. & Dr. Nur Asni., SE. M.Si.

ABSTRACT

This study aims to analyze the contribution and development of Rural and Urban Land and Building Tax (PBB-P2) to the Regional Original Income (PAD) of Kolaka Regency in 2016- 2020.

Data collection techniques use documentation and literature. The data analysis technique used in this study uses a qualitative descriptive analysis method.

The results of the study show that: (1) The contribution of Rural and Urban Land and Building Tax (PBB-P2) to Regional Original Income (PAD) in 2016 to 2020 is included in the very low criteria because the contribution is in the range from 0.00% to 10.0%, namely the average contribution is at 3% with very low criteria. (2) The trend or development of PBB-P2 to Regional Original Income (PAD) in the last five years has shown an increasing trend in the percentage of contribution.

Keywords: Analysis, Contribution, Land and Building Tax, PAD

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