ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN SIGI TAHUN 2014 - 2019

This research essentially aims to determine how the land and building tax revenues were rural and urban in Sigi Regency. This research is a quantitative research method with a descriptive approach. The data analysis method was used to analyze the effectiveness of PBB-P2 revenues, PBB-P2 contribution, and the PBB-P2 Growth Rate in Sigi Regency. Data collection methods used in this research was observation, interviews and documentation. The results of the current research showed that the growth rate of PBB-P2 experienced a negative slowdown (-7.34) percent. The level of contribution of PBB-P2 to the total tax reached an average of 16.67 percent and it was categorized as less effective. The effectiveness of PBB-P2 revenue reached an average of 44.43 percent.
Keywords: PBB-P2 revenue, PB-P2 growth rate, PBB-P2 contribution, PBB-P2 effectiveness.