ANALISIS KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENERIMAAN PAJAK DAERAH DI KOTA BANJARMASIN

Abstract

This study was conducted to determine the level of contribution of Rural and Urban Land and Building Tax (PBB-P2) to local tax revenue in Banjarmasin City from 2021 to 2023. The data used in this study are secondary data obtained from the Banjarmasin City Local Tax recapitulation document from 2021 to 2023, with data analysis techniques using descriptive statistics. The results showed that the realization of PBB-P2 revenue has not contributed adequately during the last 3 (three) years and the level of PBB-P2 contribution to local tax revenue in Banjarmasin City is low.