ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN JEMBER
Abstract
Abstrak
Tujuan penelitian ini adalah (1) untuk mengetahui tingkat efektivitas Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) Kabupaten Jember, dan (2) untuk mengetahui tingkat kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Jember. Penelitian ini merupakan penelitian deskriptif kuantitatif, yaitu berdasarkan penjelasan angka-angka. Data pada penelitian ini berupa target dan realisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2), serta target dan realisasi Pendapatan Asli Daerah (PAD) Kabupaten Jember selama 3 (tiga) tahun. Hasil penelitian menunjukkan bahwa tingkat efektivitas PBB P2 pada tahun 2013 berada dalam kategori cukup efektif, sedangkan pada tahun 2014 dan 2015 berada dalam kategori kurang efektif. Untuk tingkat kontribusi PBB P2 terhadap Pendapatan Asli Daerah (PAD), menunjukkan bahwa pada tahun 2013-2015 tingkat kontribusi berada dalam kategori sangat kurang.
Kata Kunci : Efektivitas, Kontribusi, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2), Pendapatan Asli Daerah (PAD)
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