Analisis efektivitas dan kontribusi penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) terhadap Pendapatan Asli Daerah di Kabupaten Bolaang Mongondow Timur tahun 2020–2024

Authors

  • Meidya Tandirerung Sam Ratulangi University
  • Harijanto Sabijono Sam Ratulangi University
  • Syermi S. E. Mintalangi Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.508

Keywords:

effectiveness, contribution, PBB-P2, regional original revenue, regional tax

Abstract

This study analyzes the effectiveness and contribution of the Rural and Urban Land and Building Tax (PBB-P2) to Regional Tax revenue in East Bolaang Mongondow Regency during 2020–2024, following the transfer of PBB-P2 management authority to district/city governments under Law No. 1 of 2022. Framed within fiscal decentralization theory and the tax effort concept, the study addresses two questions: how effective PBB-P2 collection has been, and how its contribution to Regional Tax revenue has evolved and why. A quantitative descriptive method was applied to five years of secondary fiscal data from the Regional Financial and Revenue Management Agency (BPKPD), supplemented by informant interviews, with effectiveness and contribution ratios evaluated against Ministry of Home Affairs criteria. The findings show that PBB-P2 effectiveness was consistently high, ranging from 99.02% to 103.40% (effective to highly effective), while its contribution to total Regional Tax revenue fluctuated between 19.63% and 46.28%. This fluctuation was driven not by a decline in nominal PBB-P2 realization, which remained stable and growing, but by revenue spikes in the Land and Building Acquisition Duty (BPHTB), which enlarges the denominator against which contribution is measured. Extending prior single-region PBB-P2 studies, including the authors' own earlier study in Sario, Manado, this study demonstrates that a contribution ratio can mask a stable or growing tax base when the denominator itself is volatile, underscoring that PBB-P2 remains a reliable and resilient fiscal base. Local authorities are accordingly advised to optimize tax object databases, expand digital payment infrastructure, and establish realistic target-setting mechanisms to sustain local revenue.

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Published

2026-09-25

How to Cite

Tandirerung, M., Sabijono, H., & Mintalangi, S. S. E. (2026). Analisis efektivitas dan kontribusi penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) terhadap Pendapatan Asli Daerah di Kabupaten Bolaang Mongondow Timur tahun 2020–2024. Riset Akuntansi Dan Portofolio Investasi, 4(2), 164–172. https://doi.org/10.58784/rapi.508

Issue

Vol. 4 No. 2 (2026)

Section

Article

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Copyright (c) 2026 Meidya Tandirerung, Harijanto Sabijono, Syermi S. E. Mintalangi

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