ANALISIS EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) TERHADAP PENDAPATAN DAERAH DI KABUPATEN GRESIK
ABSTRACT: Land and building
tax revenues as a source of potential revenue and if the collection done
efficiently and effectively, its full potential can be tapped by both as well
as contributing to regional income. Determine of this study is to the magnitude
of effectiveness of land and building tax receipts and contribution receipts
tax on income from land and building area in Gresik District. Analysis of
methods study was conducted by using
qualitative descriptive method to
describe the effectiveness
of land and
building tax receipts
as well as
contribute land and building tax receipts for local revenue in Gresik
District in 2007 to 2011. From the analysis
of discussion can
be seen that
the collection of
land and building
tax in Gresik District has
shown figures that
are very effective
with the average
104,28%. Then, contribution for
land and building tax to local revenue in Gresik District somewhat lacking with
average 5,43%, so the land and building tax contribution can’t be perceived by
Gresik District community.
Keywords: Local revenue, Land
and Building Tax, Effectivity, Contribution
Penulis: Rima Adelina
Kode Jurnal: jpakuntansidd130061
