SASMITA, PUTRI SONYA DWI WAHYU (2025) ANALISIS KEFEKTIFAN DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEBAGAI PENDAPATAN ASLI DAERAH DI KABUPATEN MADIUN (TAHUN 2022-2024). D3 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to describe the level of effectiveness and contribution of Rural and Urband revenue to the Regional Original Revenue (PAD) in Madiun Regency for the period 2022 to 2024. The method used in this research is a descriptive quantitative approach, with data collection techniques in the form of documentation from reports on the realization of regional revenue budgets and PBB revenue targets. The data obtained were analyzed using effectiveness and contribution formulas, then presented in percentage form to provide an objective overview. The results of the study show that the effectiveness level of PBB-P2 revenue is categorized as very effective, with realization consistently exceeding 90% of the set targets. However, the contribution of PBB-P2 to PAD in Madiun Regency over the past three years remains relatively low, at less than 10% of total PAD. This indicates that although PBB collection is quite optimal, its role in contributing to PAD is not yet significant compared to other revenue sources. This research is expected to serve as an evaluation material for the local government in optimizing the potential of PBB revenue and formulating strategies to increase its contribution to PAD in the future.
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | Effectiveness; Contribution; PBB; PAD |
| Subjects: | A Social Sciences > H Social Sciences (General) A Social Sciences > HB Economic Theory A Social Sciences > HC Economic History and Conditions A Social Sciences > HD Industries. Land use. Labor A Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | DWI SONYA PUTRI |
| Date Deposited: | 08 Oct 2025 06:15 |
| Last Modified: | 08 Oct 2025 06:15 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5220 |
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