Abstract
The objective of this research was to understand the process of planning the Land and Building Tax (PBB-P2) at the Padang City Revenue Agency. The study employed a qualitative descriptive method. Data collection techniques included interviews and documentation. The results of the study depicted that in setting revenue targets for the year 2021-2022, the Padang City Revenue Agency still relied on assumptions without conducting in-depth studies on the actual sources of revenue. In 2023, the Padang City Revenue Agency changed its planning approach by conducting comprehensive analyses of revenue potential based on revenue trends and various alternative efforts to increase revenue. The achievement of the target could be considered a positive accomplishment; however, the fact that the realization was still far below the actual potential indicated that there was still room for improvement in planning.
 Keywords: Revenue Planning; Rural and Urban Land and Building Tax (PBB-P2); Regional Revenue Agency of Padang City
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
