Kontribusi Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Asli Daerah (PAD) pada Badan Pengelolaan Pajak dan Retribusi Daerah Kota Medan

Abstract

According to Soerjono Soekanto, contributions are defined as a form of contribution of money or funds, assistance with energy, assistance with ideas, assistance with materials, and all kinds of assistance that might help the success of activities in a forum, association, and so on. According to Soemitro (2001) Land and Building Tax (PBB) is a tax imposed on immovable property, therefore what is important is the object, and therefore the condition or status of the person or entity used as the subject is not important, and does not affect the amount of the tax, therefore also called objective tax. Original Regional Income (PAD) is a regional government right that is recognized as an addition to the value of net assets obtained from Regional Taxes, Regional Levies, Separated Regional Wealth Management Results, and other legitimate Regional Original Income, as stated in Law Number 23 of 2014 concerning Regional Government. This research aims to: (1) Analyze Land and Building Tax (PBB) revenues by the targets set during 2020 to 2023; (2) understand the contribution of Land and Building Tax (PBB) revenue to Regional Original Income (PAD) in the Medan City Government during 2020 to 2023; (3) Analyze the factors that cause a decrease in the number of Tax Notices Due (SPPT) in paying Land and Building Tax (PBB) from 2020 to 2023. In this research, the author uses data analysis techniques with descriptive analysis methods, whereby data is described and processed using effective analysis. The results of this research show that: (1) Realization of Land and Building Tax (PBB) revenue has generally not reached the target that has been set with the average revenue effectiveness being categorized as quite effective; (2) The contribution of Land and Building Tax (PBB) to Regional Original Income (PAD) has a greater value compared to other regional taxes with the average contribution categorized as medium; (3) Factors that influence the reduction in Tax Returns Due (SPPT) in paying taxes are caused by internal factors and external factors.