ANALISIS POTENSI PAJAK BUMI DAN BANGUNAN (PBB-P2) PASCA PENGALIHAN DARI PAJAK PUSAT MENJADI PAJAK DAERAH

Andi Dahri AP

Abstract


This study aims to analyze the tax potential and the ability
of the managers of Land and Urban and Urban
Tax Management (PBB-P2) Palopo City after the transfer
from the Central Tax to Regional Taxes using quantitative
and qualitative analysis techniques. Quantitative analysis is carried
out to analyze the potential variable of the tax object with
a comparison indicator between the number of PBB-P2 objects
and the number of SPPT issued and for the variable the ability
of the management apparatus is measured by indicators of the level
of contribution, effectiveness and efforts of local taxes. Furthermore,
qualitative analysis was used to describe how tax efforts and
the ability of local government officials to manage PBB-P2 as
local taxes by using a tax effort analysis tool that combined
cluster typology with the Boston Consulting Group (BCG) matrix.
The results of this study indicate that on the one hand the potential
of PBB-P2 in Palopo City after the transfer as a local tax is still low
at only around 75-80% of the potential and on the other hand
the level of apparatus ability to carry out tax efforts to realize
the PBB-P2 revenue target is increasing (well). Furthermore,
on the PBB-P2 potential map using a matrix of Boston Consulting Group
(BCG) matrix and classical typology analysis, the potential for PBB-P2
revenue in Palopo City is included in Quadrant III (Potential)
meaning the Land and Building Tax Revenue (PBB-P2)
of Palopo City as PAD sources are still very potential to be developed
in the years to come.

Keywords: PBB-P2 potential, apparatus capability,tax effort,
class typology and BCG matrix.

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