Analysis of Efficiency, Effectiveness of Land and Building Tax Revenue (PBB) and Its Contribution to Regional Original Revenue (PAD) of Mataram City in 2018-2022
DOI:
https://doi.org/10.58812/wsbm.v2i04.1529Keywords:
Efficiency, Effectiveness, Contribution, Land and Building Tax, Locally-generated revenueAbstract
This research aims to determine and analyze the level of efficiency and effectiveness of Mataram City's land and building tax (PBB) revenue, as well as analyzing the contribution of land and building tax (PBB) to Mataram City's local revenue (PAD) in 2018-2022. The type of research used in this research is quantitative descriptive. The results of this research show that the efficiency of Mataram City's land and building tax (PBB) revenue shows a large efficiency ratio in the last 5 years, namely 2018-2022, which has an average ratio of 1.18% with very efficient criteria. The effectiveness of Mataram City's land and building tax (PBB) revenue shows that in the last 5 years, namely 2018-2022, the average effectiveness ratio of land and building tax (PBB) was 102.39% with very effective criteria. The contribution of land and building taxes (PBB) to Mataram City's original regional income (PAD) in the last 5 years 2018-2022 has an average ratio of 6.46% with the criteria of very little contribution.
References
Abdullah, D. Application of Data Envelopment Analysis Method to Measure the Efficiency of Public High School Educational Performance. Lhokseumawe: Sefa Bumi Persada. 2020.
Herman, & Heryati, Y. (2022). The Effectiveness of Urban and Rural Land and Building Tax Collection (PBB-P2) on Increasing PAD in Mamuju Regency. Scientific Journal of Development Economics, Vol. 1, No. 1: 10-19.
Kamala, S, T., Hendri, N., & Rahayu, S, R. (2023). Analysis of the Effectiveness and Contribution of Land and Building Tax (PBB) Revenue to Regional Original Revenue in Metro City in 2017-2021. Journal of Accounting, Vol. 2, No. 3: 362-373.
Kamaroellah, A. (2021). Regional Taxes and Levies (Concept and Application of Regional Original Revenue Analysis through Regional Tax and Levy Contributions in Reviewing Regional Regulations). Surabaya: CV. Jakad Media Publishing.
Marbun, R, M, WST., Tuankotta, W., & Indahyani, R. (2021). Analysis of the Effectiveness and Efficiency of Rural and Urban Land and Building Tax Collection (PBB-P2) in Jayapura City. Journal of Economic Studies and Development Studies, Vol. 8, No. 2: 1-15.
Mustiani, I., Effendy, L., & Nurabiah. (2022). Analysis of the Success Rate of Regional Tax Collection and Regional Levies in the Mataram City Government. Scientific Journal of Economics and Business (EKOMBIS), Vol. 10 (S1), 403 – 418.
Ningsih, S. (2021). Analysis of the Effectiveness of Land and Building Tax Collection and Management on the Original Revenue of Batam City (Doctoral dissertation, Accounting Study Program).
Panawan, A, R., Kitta, S., & D, S. (2023). Analysis of the Effectiveness, Efficiency and Contribution of Regional Tax Revenue to the Original Revenue of the City of Makassar. Ezenza Journal, Vol. 2, No. 2: 141-153.
Putra, I, M, S., Armiani, & Setiawati, E. (2023). The role of hotel tax revenue, restaurant tax, billboard tax, and parking tax on the increase in Mataram City's original revenue. Scientific Journal of Economics and Business, Vol. 2, No. 3: 638-647.
Salim, Dr, A., & Haeruddin. (2019). Basics of Taxation (Based on Indonesian Tax Laws & Regulations). Central Sulawesi: LPP-Mitra Pendidikan
Setiawati, N. (2021). Analysis of the Efficiency and Effectiveness of Land and Building Tax on Regional Original Revenue in Batang Hari Regency. Scientific Journal of Batang Hari Jambi University, Vol. 21, No. 3: 1002-1010.
Sihombing, S., & Sibagariang, Susy, A. (2020). Taxation (Theory and Application). Bandung: Widina Bhakti Persada Bandung.
Sugiyono. (2022). Research Methods (Quantitative, Qualitative, and R&D Approaches). Bandung: Alpabeta.
Syarifudin, A. (2018). Taxation Textbook. Kebumen: STIE Putra Bangsa.
Law Number 28 of 2007 concerning General Provisions and Taxation Procedures.
Law Number 33 of 2004 concerning the Financial Balance Between the Central Government and Regional Governments.
Law Number 64 of 1958 concerning the Establishment of Level I Regions of Bali, West Nusa Tenggara and East Nusa Tenggara.
Wicaksono, F, A. & Sibuea, R, P. (2022). Effectiveness of the Disaster Safe Education Unit Program at SMA Negeri 1 Cangkringan, Sleman Regency, Special Region Province of Yogyakarta. Journal of Government and Public Security, Vol. 4, No. 2: 63-74.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Attin Zaetun Nisak, Masrun, Endang Astuti

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.