ANALISIS KONTRIBUSI PAJAK BUMI DAN BANGUNAN PADA PENDAPATAN ASLI DAERAH KABUPATEN GOWA

Abstract

This research aims to analyze the level of contribution of Land and Building Tax (PBB) to Gowa Regency's Original Regional Income (PAD) during the 2019-2023 period. The variable in this research is the contribution of land and building tax to local original income as measured by contribution analysis. Data collection techniques are carried out using documentation. Data analysis was carried out using quantitative descriptive analysis. The results of this research show that Land and Building Tax (PBB) revenues in Gowa Regency during the 2019-2023 period show fluctuations. In the early years (2019-2021), revenue effectiveness was very high, which indicates excellent tax management by local governments. However, in subsequent years (2022 and 2023), effectiveness declined, indicating that higher targets brought new challenges that needed to be addressed. Meanwhile, analysis of the contribution of Land and Building Tax (PBB) to Original Regional Income (PAD) in Gowa Regency shows that although PBB revenue increases every year, its contribution to total PAD is still relatively low and falls into the "Very Low" category.