ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulKAPABILITAS PAJAK BUMI DAN BANGUNAN DALAM ESKALASI PENDAPATAN ASLI DAERAH |
| Nama: MISBAHUL AULIA |
| Tahun: 2025 |
| Abstrak This study aims to analyze the potential of Land and Building Tax (PBB) to increase Regional Original Income (PAD) in Donggala Regency through a descriptive quantitative approach. The analysis was conducted on the potential, effectiveness, and contribution of PBB based on data from 2019–2023. The results show that PBB has significant potential, with a Taxable NJOP value reaching IDR 1.42 quadrillion. However, the realization of PBB revenue is far below this potential, amounting to only IDR 910 million in 2023, reflecting a significant gap. The effectiveness of PBB collection fluctuates, with the highest achievement in 2021 at 121.61% and the lowest in 2022 at 60.75%. The PBB's contribution to PAD is also very low, averaging only 1.37% over the past five years. These findings emphasize the importance of improving taxable data management, increasing taxpayer compliance, and implementing a digital system in tax collection. This research provides a strategic contribution to local governments in formulating more optimal fiscal policies to support regional independence and sustainable development. |