KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI DKI JAKARTA PADA TAHUN 2018 - 2023

Abstract

This study aims to determine the Contribution of Land and Building Tax and Hotel Tax to Regional Original Income. The background of this study is based on the potential of local governments in managing and increasing Regional Original Income through regional tax revenues. The population in this study is Regional Original Income in DKI Jakarta Province, with the research sample of Land and Building Tax contained in the financial report for a period of 12 months from 2018-2023 with the Non-probability Sampling method where the technique used is Purposive Sampling. This study uses a quantitative approach with data obtained from the Regional Revenue Agency and contribution analysis. Testing was carried out using Microsoft Excel. The results of this study indicate that Land and Building Tax contributes and Hotel Tax does not contribute significantly to Regional Original Income. Thus, Land and Building Tax  and Hotel Tax have an effect on the increase and decrease of Regional Original Income.