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