PAJAK BUMI DAN BANGUNAN (PBB)
Article Sidebar
Main Article Content
Abstract
The Land and Building Tax (Pajak Bumi dan Bangunan or PBB) is one of the regional taxes that plays a strategic role in increasing local revenue (Pendapatan Asli Daerah or PAD). PBB is levied on taxable objects in the form of land and/or buildings, as well as on taxpayers who own or control these objects. This study aims to analyze the role of PBB in supporting regional development, the level of public awareness in paying PBB, and the challenges in its collection process. The research uses a descriptive qualitative approach with data collected through literature studies and documentation. The results show that PBB significantly contributes to PAD, especially in areas with rapid property growth. However, there are still obstacles such as lack of public outreach, suboptimal administrative systems, and varying levels of taxpayer compliance. Therefore, efforts are needed to improve service systems, educate the public, and strengthen regulations in the implementation of PBB to ensure it is more effective and efficient in supporting regional development.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
How to Cite
References
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes.
Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics.
Dirjen Pajak. (2020). Peraturan Terbaru Tentang PBB-P2 dan PBB-P3. Jakarta: DJP.
Fauzi, A. (2019). Analisis Kepatuhan Wajib Pajak dalam Membayar PBB di Daerah Perkotaan. Jurnal Ekonomi dan Kebijakan Publik, 12(1).
George, H. (1879). Progress and Poverty. New York: Appleton.
Herlina, N. (2021). Manajemen PBB Berbasis Teknologi Informasi. Bandung: Alfabeta.
Kuncoro, M. (2019). Otonomi Daerah dan Penguatan Fiskal. Yogyakarta: UPP STIM YKPN.
Mardiasmo. (2018). Perpajakan Edisi Revisi. Yogyakarta: Andi.
Musgrave, R.A., & Musgrave, P.B. (2015). Public Finance in Theory and Practice. New York: McGraw-Hill.
Setiawan, R. (2020). Faktor yang Mempengaruhi Kepatuhan Pembayaran PBB di Kabupaten X. Jurnal Ilmu Ekonomi Daerah, 9(2).
Siregar, H. (2020). PBB dan Ketimpangan Sosial Ekonomi: Analisis NJOP. Jurnal Ekonomi dan Pembangunan, 15(3).
Suparmoko, M. (2017). Ekonomi Publik untuk Daerah. Yogyakarta: BPFE.
Hidayat, R. (2020). Manajemen Pajak Daerah di Era Otonomi. Jakarta: Prenadamedia Group.
Kuncoro, M. (2017). Otonomi dan Pembangunan Daerah: Reformasi, Perencanaan, Strategi. Jakarta: Erlangga.
Siregar, H. (2019). "Evaluasi Efektivitas Pajak Bumi dan Bangunan dalam Meningkatkan PAD." Jurnal Ekonomi Daerah, 12(2), 145-158.
Suparmoko, M. (2018). Ekonomi Publik untuk Keuangan dan Pembangunan Daerah. Yogyakarta: BPFE.