ANALYSIS OF THE CONTRIBUTION OF LAND AND BUILDING TAX TO REGIONAL ORIGINAL INCOME IN BREBES REGENCY IN 2021–2023

Abstract

The government uses PAD, which is an important revenue source to finance regional autonomy. Regional taxes, including the Rural and Urban Land and Building Tax (PBB-P2), are the main components of PAD. The main objective of this research is to evaluate the contribution of PBB revenue to PAD in Brebes Regency during the period 2021-2023. This study uses a descriptive quantitative approach, and secondary data were obtained through documentation of PBB and PAD revenue realization reports from Brebes Regency. The research results show that during the period, the average contribution of land and building tax (PBB) to local revenue (PAD) was only 10.08%, which is a very low contribution. This result indicates that to increase local revenue in the region, the management and collection of land and building tax (PBB) must be optimized.