Abdurrochim, Abdurrochim (2025) Efektivitas Penerimaan Pajak Bumi Dan Bangunan Perkotaan Dan Perdesaan (pbb-p2) Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The aim of this research is to determine and analyze the effectiveness of urban and rural land and building tax revenue (PBB-P2) in increasing local original income in Rokan Hulu Regency based on the Target Approach, Source Approach and Process Approach indicators. The type of research used in this research is qualitative. There were 6 informants in this research with the Head of Bapenda as the key informant. Data collection techniques using interviews and data analysis using the Miles and Huberman technique. The research concludes that the effectiveness of Urban and Rural Land and Building Tax Revenue (PBB-P2) in Increasing Original Regional Income in Rokan Hulu Regency can be concluded as not yet effective, especially in the target approach and source approach indicators. This can be seen from the lack of awareness of taxpayers in paying PBB-P2 in Rokan Hulu Regency, the lack of public knowledge about regional regulations governing the implementation of PBB-P2 is a factor in the lack of public awareness in paying taxes, the lack of optimal socialization carried out by the government to the community regarding the collection mechanism. PBB-P2 and the government has not been optimal in providing sanctions for taxpayers who are not orderly in paying PBB-P2. Keywords: Effectiveness, Revenue, PBB-P2, Original Regional Income

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