ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PALEMBANG

SHOLIHA, RAHMI and Abukosim, Abukosim and Meirawati, Eka (2022) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Local taxes are one element of the source of Local Own Revenue (PAD). One type of local tax is the Land and Building Tax (PBB). This study aims to analyze how the level of effectiveness of Land and Building Tax (PBB) receipts in Palembang City and how its contribution to Local Own Revenue (PAD) in Palembang City. This type of research is descriptive qualitative research and quantitative analysis to calculate the ratio. Data collection techniques in the writing of this research is done by case studies to the field and interviews. The results of this study indicate that the level of effectiveness of Land and Building Tax (PBB) receipts in the city of Palembang is included in the less effective category and its contribution to Local Own Revenue (PAD) is included in the very poor category.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Bumi dan Bangunan (PBB), Pendapatan Asli Daerah (PAD), Efektivitas, Kontribusi
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rahmi Sholiha
Date Deposited:	17 Feb 2022 02:11
Last Modified:	17 Feb 2022 02:11
URI:	http://repository.unsri.ac.id/id/eprint/65162

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