The Effectiveness Of Land and Building Tax Revenue in Increasing Genuine Income in Sidoarjo Regency

Abstract

The purpose of this study is to evaluate the efficacy of land and building tax revenue at the Sidoarjo Regency Regional Original Revenue Agency. In this research, the method used by researchers is a descriptive method with a qualitative approach. Data collection techniques were carried out using observation, interviews and documentation techniques. The technique for determining informants uses purposive sampling technique. The results of research regarding the Effectiveness of Land and Building Tax Revenue in Increasing Original Regional Income of Sidoarjo Regency, seen from three research aspects with indicators, can be concluded that land and building tax revenue in Sidoarjo Regency has reached the target or principal revenue, the actual amount of Land and Building Tax revenue (PBB ) still achieved the set targets even though revenues were still fluctuating and unstable. This is due to a lack of public awareness in paying taxes.