ABSTRAK
Kata Kunci: Kantor Desa, Pajak Bumi Dan Bangunan (PBB), Pendapatan Asli
Daerah (PAD)
ANALYSIS OF EFFECTIVENESS LEVEL OF NATURAL TAX
REVENUE AND THE SUMBERSEKAR VILLAGE BUILDING AS A
SOURCE OF ORIGINAL REGIONAL INCOME
Yohana Leda Bili, Hendrik Suhendri, Risnaningsih,
Accounting Study Program, Faculty of Economics,
Tribhuwana Tunggadewi University Malang 2021
Email: anhy160198@gmail.com
ABSTRACT
Land and building tax plays an important role in increasing the Regional Original
Income (PAD) of the Village of Sumbersekar Malang, the greater the income
from the PAD, the greater the funds that must be channeled through direct
spending to carry out government activities and carry out regional development
programs. The purpose of this research is to analyze the effectiveness level of land
and building tax revenue in increasing the Regional Original Income (PAD) of
Sumbersekar Village. The research conducted is a research using quantitative
descriptive method. The data used is documentation using the Sumbersekar
Village Government Village Revenue and Expenditure Realization Report 2017 -
2019. The data analysis method used is descriptive. The results of the study prove
that the effectiveness level of Land and Building Tax revenue in Sumbersekar
Village as a source of Regional Original Income is declared ineffective, the
effectiveness level is 33.93% in 2017, 18.39% in 2018 and 14.00% in 2019. less
than the standard value of effectiveness, namely 60%. The cause of land and
building tax revenue is ineffective as a source of regional original income because
the largest source of village income comes from Village Business Results, Village
Funds and Village Fund Allocation from the Central Government.
Keywords: Village Office, Land and Building Tax (PBB), Regional Original
Income (PAD)
Tingkat Efektivitas
Rp1,000,000,000.00
Rp900,000,000.00 Rp888,931,691.00
Rp800,000,000.00
Rp700,000,000.00
Rp600,000,000.00
Rp500,000,000.00 Rp476,160,000.00
Rp400,000,000.00
Rp300,000,000.00
Rp200,000,000.00 Rp87,556,800.00
Rp148,947,800.00
Rp50,540,384.00
Rp100,000,000.00 Rp124,432,100.00
Rp-
2017 2018 2019