Analisis Kontribusi Pajak Bumi Dan Bangunan (Pbb) Terhadap Pendapatan Asli Daerah (Pad) Kota Ambon

Abstract

Land and Building Tax (PBB) is a contribution imposed on people or entities who actually have rights, own, control and obtain benefits from land and buildings. Ambon City, the capital of Maluku province, has regional potential that can be explored and used to generate sufficient income from PAD, one source of which is Land and Building Tax. PBB itself contributes the third largest total tax revenue to the PAD of Ambon city. The aim of this research is to determine PBB's contribution to the PAD of Ambon city for the 2019-2023 period. This research method is a quantitative approach using a contribution formula. The research results show that PBB's contribution to regional original income was 11.0 percent in 2019, 13.8 percent in 2020, 13.1 percent in 2021, 12.2 percent in 2022 and 12.9 percent in 2023. an average of 12.6 percent during the 2019-2023 period, which shows that PBB's contribution to Original Regional Income is still insufficient.

Keywords: PBB; PAD