THE INFLUENCE OF PBB-P2 ON TAX INCREASING IN PANDEGLANG DISTRICT

Abstract

ABSTRACT

Regional Tax is a contribution of taxpayers by individuals or entities that are coercive by law, used for regional needs for the prosperity of the people. One of the Regional Taxes is Land and Building Tax. One of the contributions to Pandeglang Regency Tax revenue is Land and Building Tax. The aim of this research is to obtain empirical data and to analyze the effect of PBB-P2 on increasing local taxes in Pandeglang Regency. Methods of data collection using the method of observation and documentation. In the method of analysis, namely quantitative with regression analysis, correlation and determination. Testing the correlation coefficient has a close relationship between Land and Building Tax on local tax revenue with a value of 0.910. The Determination Test can be concluded that Land and Building Tax makes a major contribution to the results obtained in the amount of 82.9%, The regression equation test, namely the coefficient is positive, which means that there is a positive relationship so that From the results of the research conducted by the author, it can be concluded that Bapenda of Pandeglang Regency has implemented PBB-P2 tax collection in accordance with Law Number: 28 of 2009. It has fully succeeded in realizing its tax revenue from the target set in 2022-2023, so that Pandeglang Regency's PAD continue to increase. The PBB-P2 collection activities carried out by Bapenda Pandeglang Regency do not always run smoothly, these obstacles are still a challenge for Bapenda Pandeglang Regency in an effort to increase Local Own Revenue (PAD). However, these obstacles can be overcome with the efforts made by Bappenda Pandeglang Regency.

Keywords: Earth and Building Tax (UN), Regional Native Income (PAD)