Pajak Bumi Dan Bangunan Dalam Perspektif Peningkatan Pendapatan Asli Daerah Kota Medan

Abstract

This study aims to analyze Land and Building Tax (PBB) receipts in the Perspective of Increasing Regional Original Income (PAD). Building land tax is a tax on land or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantation, forestry and mining business activities. In accordance with the regulations of law no. 28 of 2009 a new type of tax levied by the regions is the property tax. In this research, the realization of land tax revenue will be reviewed. From the results of the study, it was found that land and building tax revenues in the city of Medan almost reached the specified target. There is an increase in tax revenue every year.