October 16, 2025

Analysis of the Performance of Rural and Urban Land and Building Tax Revenue (PBB-P2) on Regional Original Revenue in Manado City

Key Points

The effectiveness of pbb-p2 collection is found to be less effective, averaging 71.98%.
Despite a very efficient efficiency score of 2.93%, the contribution to pad is low at only 15.03%.
Qualitative analysis was conducted using documentation to assess revenue performance from 2021 to 2024.
The results highlight the need for improved taxpayer awareness and management by local governments.

Abstract

PBB-P2 is one of the important sources of PAD. This study aims to analyze the effectiveness, efficiency, and contribution of PBB-P2 collection to the Manado City PAD from 2021 to 2024. The method used is a qualitative method, where data is obtained through documentation and analyzed using the formula of effectiveness, efficiency, and contribution based on the provisions of regional tax regulations. The results showed that the effectiveness level was classified as less effective with an average of 71.98%, and efficiency was in the very efficient category with an average of 2.93%. The contribution of PBB-P2 to PAD is also relatively low, with an average of only 15.03%. Thus, there is a need for a strategy to increase taxpayer awareness and management efficiency by local governments so that the potential of PBB-P2 can be maximized to support regional financial independence.

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Cite This Study

Rorora et al. (Sat,) studied this question.

synapsesocial.com/papers/68f04935e559138a1a06e4a5 https://doi.org/https://doi.org/10.55927/fjas.v4i9.338

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