Potensi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Pasca Pengalihan dari Pajak Pusat Menjadi Pajak Daerah di Kabupaten Banjar

Abstract

This study was conducted with the aim of knowing thetax  potential and ability of the apparatus in managing PBB-P2 after the transfer from Central Tax to Local Tax in Banjar Regency, and the efforts made by the management to increase the acceptance of PBB-P2. This study uses quantitative descriptive analysys techniques. The data used in this study are secondary data and primary data, secondary data is data on the target and realization of PBB-P2 and Local Tax. While the primary data is data on efforts to increase PBB-P2 revenues. The results of this study showed that the potential of PBB-P2 in Banjar Regency after the transfer in 2014 amounted to IDR6.111.956.879 while the target set by Regional Revenue Office was IDR3.700.000.000 or only 61% of the potential PBB-P2. Analysis results of the apparatus ability shows the contribution indicators in 9,23%, which means that the level of PBB-P2 contribution to Local Taxes is still low. Indicators of effectiveness is 116.43%, which means PBB-P2 is very effective. Then the elasticity indicator shows 2.5 which means that it is elastic or the PBB-P2 growth is sensitive to GRDP growth. It can be concluded that the apparatus is quite capable in managing PBB-P2. Efforts made by the management to increase the acceptance of PBB-P2 include providing counseling either through mass media or directly, and also through services with mobile and door-to-door programs.