Pengaruh Pajak Bumi Dan Bangunan Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Pekanbaru

Saputra, Hendri (2022) Pengaruh Pajak Bumi Dan Bangunan Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of land and building taxes on local revenue at the Pekanbaru City Regional Revenue Agency. The Indonesian government is optimizing the existing revenue sources in the country. At the time of carrying out a development, each country requires a fairly large cost, therefore the source of costs that can be expected to increase, one of which can come from taxes. Tax is a contribution to the state (can be imposed) that is owed by the taxpayer to pay it (according to regulations) without getting a return that can be directly appointed and its purpose is to finance general expenses related to the state's duty to administer the government. Income from tax sources covers various tax sectors, among others, obtained from Land and Building Tax (PBB). Land and Building Tax is a potential source of income for the state and contributes to regional income. The strategy of the Land and Building Tax is none other than because the object covers all land and buildings within the territory of the Republic of Indonesia. The existence of Land and Building Tax as a type of tax is understandable considering that land and buildings have provided benefits and a better socio-economic position for people or entities that have a right to or benefit from the land and buildings. The type of research conducted in this research is to use a causal associative design with quantitative analysis techniques. The preparation of this thesis uses data analysis techniques and hypothesis testing where the data is processed using Eviews 10. The samples used in this study are the Report on Targets and Realization of PAD and Reports on Targets and Realization of Land and Building Taxes at the Pekanbaru City Regional Revenue Agency for 2016-2020. The results showed that the land and building tax had no significant effect on Pekanbaru City's original revenue in 2016-2020 while the contribution of local revenue from the land and building tax sector from 2016-2018 was included in the less category, while 2019 and 2020 were included in the category enough.

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