PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH KABUPATEN BANDUNG BARAT PADA TAHUN 2018-2021

Abstract

Regional Original Revenue (PAD) is income earned by the regions which is collected based on regional regulations in accordance with laws and regulations to provide autonomy as a manifestation of the principle of decentralization. There are many factors that affect the level of income in an area itself. This study aims to determine how the effect of land and building tax revenues partially and simultaneously on local government revenues. The research method used is a quantitative method. The data for this survey is secondary data in the form of a report on the realization of local tax revenues from the Bandung City Regional Revenue Management Agency in 2018 to 2021 and data on the realization of the regional income and expenditure budget of the Bandung City Regional Financial and Asset Management Agency. It was concluded that at the time of the Land Tax and Building (PBB) increases, it will increase the level of achievement of the target of local revenue for West Bandung Regency in 2018-2021.