JEFMS Journal

ABSTRACT:

The principle of decentralization has been emphasized since the existence of regional autonomy to manage its resources. Various regional regulations that originally had to be approved by the central government in advance, can be set by regional heads independently. With regional autonomy, it is hoped that the investment procedure will be easier so that the potential of the region can be utilized as much as possible to increase Regional Original Revenue (PAD) in the region. Tax revenue is one of the sustainable aspects in order to increase Regional Original Revenue. Land and Building Tax in Indonesia (PBB) has the potential to support regional revenue in order to implement regional autonomy and development. The aims of this study are: (1) to determine the growth of Yogyakarta's land and building tax revenue in 2016-2020, (2) to determine the effectiveness of Yogyakarta's land and building tax revenue based on 2016-2020 clarification, (3) to determine the contribution land and building tax on local revenue of Yogyakarta in 2016-2020. The population in this study is the government of the Yogyakarta City. This study uses a quantitative descriptive method. Data collection techniques through documentation, interviews and observation. The data used in this research is (radom sampling). That is, in this study, it is secondary data, namely data collected from the Regional Assets and Management Agency in the form of reports on the Realization of Land and Building Taxes and Regional Original Revenue (PAD) of Yogyakarta during the 2016-2020 period. Potential land and building taxes and the realization of local revenue. Data were analyzed using effectiveness analysis, and contribution analysis. The results of the study can be concluded (1) The highest land and building tax growth was obtained in 2020 of 116.99% and the lowest growth was obtained in 2018 of 101.87%. (2) Land and building tax revenue in Yogyakarta Municipality based on the clarification of 20216-2020 is very effective. (3) Yogyakarta Municipality's land and building tax revenue contributes less to the Regional Original Income.

KEYWORDS:

tax sustainability, land and building tax, tax contribution, regional original revenue

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