PENGARUH KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA SE-INDONESIA PERIODE 2019-2022

Local Original Revenue is revenue obtained by the region that is levied based on local regulations in accordance with statutory regulations. One of the largest contributors to PAD comes from local tax revenue. The contribution of local taxes has a large influence on PAD so that the greater the local tax revenue, the PAD received will also increase. Rural and Urban Land and Building Tax (PBB-P2) and Fees for Acquisition of Land and Building Rights (BPHTB) are two of the nine tax items that have high potential to contribute to local tax revenue. The local tax revenue has the potential to affect the high and low PAD revenue. This study aims to determine the influence of the contribution of PBB-P2 and BPHTB to the PAD of districts/cities throughout Indonesia. This study uses a quantitative approach, using secondary data in the form of tax realization reports throughout Indonesia and regional budget realization reports throughout Indonesia with a time series from 2019-2022. The population in this study is districts/cities
throughout Indonesia, sampling in this study using purposive sampling technique with a final sample size of 1949 districts/cities. The results showed that the
contribution of PBB-P2 partially has a positive and significant effect on PAD, the contribution of BPHTB partially has a positive and significant effect on PAD. And the contribution of PBB-P2 and BPHTB simultaneously has a positive and significant effect on PAD.