Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/18974
Title: Pengaruh Efisiensi Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah Kabupaten Batu Bara Tahun 2016-2021
Other Titles: The Influence of Effectiveness Efficiency and Contribution of Rural and Urban Land and Building Tax Revenue (PBB-P2) to the Local Revenue of Batu Bara Regency in 2016-2021
Authors: Vienita, Margareth
Keywords: efisiensi penerimaan;efektivitas penerimaan;kontribusi penerimaan;pendapatan asli daerah
Issue Date: 6-Oct-2022
Publisher: Universitas Medan Area
Series/Report no.: NPM;198330218
Abstract: Penelitian ini bertujuan untuk mengetahui efisiensi, efektivitas, dan kontribusi penerimaan pajak bumi dan bangunan PBB-P2 terhadap PAD Kabupaten Batu Bara tahun 2016-2021. Jenis penelitian yang digunakan adalah penelitian kuantitatif .Lokasi penelitian Badan Pengelola Pajak dan Retribusi Daerah. jenis data yang dilakukan dalam penelitian ini adalah data sekunder. Hasil analisis data menunjukan, tingkat efisiensi penerimaan pajak bumi dan bangunan PBB-P2 Kabupaten Batu Bara tahun 2016-2021 tergolong efisien yaitu rata-rata sebesar 41,59%. Tingkat efektivitas penerimaan pajak bumi dan bangunan PBB-P2 Kabupaten Batu Bara tahun 2016-2021 tergolong efektif yaitu rata-rata sebesar 104,95 %. Tingkat kontribusi penerimaan pajak bumi dan bangunan PBB-P2 Kabupaten Batu bara Tahun 2016-2021 tergolong rendah sekali yaitu rata-rata sebesar 20,86% This study aims to determine the efficiency, effectiveness, and contribution of land and building tax revenues from PBB-P2 to PAD in Batu Bara Regency in 2016-2021. The type of research used is quantitative research. The research location is the Regional Tax and Retribution Management Agency. The type of data used in this research is secondary data. The results of data analysis show that the level of efficiency of land and building tax receipts for PBB-P2 Batu Bara Regency in 2016-2021 is classified as efficient, namely an average of 41.59%. The level of effectiveness of land and building tax receipts for PBB-P2Batu Bara Regency in 2016-2021 is classified as effective, which is an average of 104.95%. The contribution rate of land and building tax revenues for the Land and Building Tax PBB-P2 in Batu Bara Regency in 2016-2021 is very low, with an average of 20.86%.
Description: 63 Halaman
URI: http://repository.uma.ac.id/handle/123456789/18974
Appears in Collections:SP - Accountancy

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198330218 - Margareth Vienita Fulltext.pdfCover, Abstract, Chapter I, II, III, V, Bibliography871.31 kBAdobe PDFView/Open
198330218 - Margareth Vienita Chapter IV.pdf
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