Analysis of the Effectiveness and Contribution of Land and Building Tax, and Land and Building Acquisition, Duty on Local Revenue in the City of Bandung Before and During the Covid-19 Pandemic

Abstract

This study aims to determine the effectiveness level of the Pajak Bumi dan Bangunan(PBB) and Land and Building Acquisition Fee (BPHTB) revenues, as well as the contribution of PBB to the Pendapatan Asli Daerah (PAD). With the enactment of Law No. 28 of 2009 on Local Taxes and Regional Levies, the authority for collecting Local Taxes is fully implemented by the Regional Government. As a result, PBB and BPHTB, which were previously classified as Central Taxes, have now become Local Taxes. This study utilizes a quantitative research method with a descriptive research approach. The findings indicate that the Pajak Bumi dan Bangunan of the Pajak Bumi dan Bangunan(PBB) revenues in the City of Bandung over the past four years from 2018 to 2021 showed an initial increase followed by a decline, resulting in varying criteria. Similarly, the Pajak Bumi dan Bangunan of the Land and Building Acquisition Fee (BPHTB) revenues in the City of Bandung during the same period exhibited a decreasing trend, leading to a decrease in the effectiveness level from "sufficiently effective" to "ineffective". Furthermore, the Pendapatan Asli Daerah (PAD) in the City of Bandung experienced a decline from 2018 to 2019, followed by an increase from 2019 to 2020, and a significant decrease from 2020 to 2021.