Analysis of the Effectiveness of Land and Building Tax Revenue on the Original Regional Income of Samarinda City in 2021-2023

Main Article Content

Samrianto Silambi
Elfreda Aplonia Lau
Mita Sonaria

Abstract

This study is to assess the impact of Land and Building Tax Revenue on Original Regional Income within the Samarinda City Regional Revenue Agency in 2024. This research is grounded in the theoretical concepts of effectiveness, contribution, Land and Building Tax, and Original Regional Income. This research methodology is quantitative. This study employs effectiveness and contribution analysis instruments. Effectiveness Formula = Realisation of Land and Building Tax: (Land and Building Tax Target) x 100%. Contribution Formula = Realised PBB Revenue: Realised PAD Revenue multiplied by 100%. The necessary data encompasses three years: 2021, 2022, and 2023. Data was acquired from the Regional Revenue Agency of East Kalimantan Province. This research indicates that the effectiveness of land and building tax revenue in Samarinda is classified as very effective, with an effectiveness value of 125.07%. The contribution of land and building tax to original regional income is classified as insufficient, since it constitutes just 11.08% of the total value.

Article Details

How to Cite
Silambi, S., Lau, E. A., & Sonaria, M. (2024). Analysis of the Effectiveness of Land and Building Tax Revenue on the Original Regional Income of Samarinda City in 2021-2023. The Es Accounting And Finance, 3(01), 29–34. https://doi.org/10.58812/esaf.v3i01.362
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Articles

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