EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KEPULAUAN SELAYAR

Abstrak

The aim of this research is to know the level of effectiveness and how big contributions of rural and urban property tax toward the original local government revenue in Kepulauan Selayar Regency. This was a qualitative research which was used observation, interview, and documentation in collecting the data. The data were taken from Officer for Management of Regional Revenue, Finance and Assets of Kepulauan Selayar Regency. Data analysis instrument namely effectiveness ratio and contributions ratio and its value interpretation criterion to analyze the data from 2016-2018 fiscal year. The result shown that the effectiveness of general acceptance rate in 2016 is higher (108%), in 2017 was (98%) and in 2018 is lowest (94%). Generally, value interpretation criterion of Contribution is decrease from year to year namely in 2016 was 3.7%, in 2017 was 2.1% and in 2018 was 2.6%.