Analisis Efektivitas Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Serta Kontribusinya Terhadap PajakDaerah Di Kabupaten Lumajang Tahun 2014 - 2017

  • Mutmainah Maulida STIE Widya Gama Lumajang
  • M. Wimbo Wiyono STIE Widya Gama Lumajang
  • Muhammad Mudhofar STIE Widya Gama Lumajang
Keywords: Land Tax and Rural and Urban Buildings, Effectiveness, Contributions.


The tax sector is the main source of revenue within the State for the implementation and improvement of development. Land Tax and Rural and Urban Buildings is one type of local tax that has a high enough contribution to state revenues. The purpose of this research is to know and analyze the level of effectiveness of PBB-P2 revenue and its contribution as Local Tax. The method used in this research is descriptive research of quantitative approach with data analysis technique documentation. Based on the results of the research shows the level of effectiveness of PBB-P2 acceptance is very effective, but in one year including the effective category because it has not reached the target set. As for the contribution always decreased every year, especially in the year 2017 although for the realization always increased. The decline was due to a considerable increase in targets for the year. Therefore, local governments should continue to explore the potential sources of tax because the target set always increases every year. So the greater the revenue of land and rural and urban land tax (PBB-P2) is the greater the contribution given by the Land and Rural and Urban Revenue Tax (PBB-P2) to local taxes, and the achievement of PBB-P2 revenues can be said to be very effective.


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