Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Perdesaaan Perkotaan (PBB-P2) terhadap Pendapatan Asli Daerah (PAD) di Kota Medan Tahun 2019-2022

Abstract

Taxes are one of the largest revenue for the State, Regional taxes are the original income of the region that is very influential in improving the development of a region. Local tax consists of several types of taxes, one of which is the land tax on buildings. Land and building tax is a tax that has a good contribution to the improvement of the financial capacity of the region, because it requires an effort to maximize the collection of land and building taxes in order to receive the tax on land and buildings can be achieved. Starting from this background, the author would then like to discuss it in the final assignment entitled “Analysis Of Effectiveness And Contribution Of Land And Building Tax Of Rural And Urban (Pbb P-2) Revenue Towards Regional Income (Pad) In Medan City Period 2019-2022” This research aims to find out the contribution of the revenue of the Land and building tax of rural and urban (PBB P-2) to the regional ons income (PAD) Medan city of field period 2019-2022. This research uses qualitative research methods with a descriptive approach that is systematic and factual about the facts and the relationship between the variabel investigated. as well as a thorough analysis of effectiveness and contribution to find out everything related to the contribution of land and urban buildings tax (PBB P-2) towards regional original income (PAD). The results of the research can find out as much as the contribution of the revenue of the Land and building tax of Rural and Urban (PBB P-2) toward regional original income (PAD) of Medan City of Medan can be said quite well from the sector of the land and building tax of rural and urban sector (PBB P-2), because the results obtained can reach the specified targets. This is due to several factors, such as fairly good tax collection effectiveness, although there are still some obstacles that hinder the realization of targets such as the Covid-19 pandemic.