ANALISIS LAJU PERTUMBUHAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA BALIKPAPAN

Abstract

This study aims to determine the rate of growth of land and building tax Rural and Urban (PBB-P2) from 2012 to 2014 and also aims to determine the contribution of the UN-P2 against revenue (PAD) Balikpapan. The analytical method used is descriptive quantitative research. Research is known that the rate of growth and the contribution of the UN-P2 fluctuated against the PAD during the years 2012-2014. It is recommended that Local Government City of Balikpapan provide counseling on a regular basis to the public, improve service performance and the need to apply sanctions for violators of tax laws so that people are aware and termovitasi to pay taxes.

Keyword: Land and Building Tax Rural and Urban (PBB-P2), Growth, Contributions and revenue (PAD)