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Kontribusi Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah Tahun 2017-2019 (Studi pada BKD Bidang Pendapatan Kabupaten Ngada) (CD + Cetak)
Land and Building Tax is one of the sources of revenue from Ngada Regency, however, in terms of the contribution of land and building taxes, there are still problems in exploring, namely there are still land and building taxpayers who have not fulfilled their obligations, namely paying taxes. The purpose of this study was to determine the level of contribution of Land and Building Tax (PBB) to Local Ownership (PAD) in Ngada Regency. This research is a qualitative descriptive study using analysis. Process and meaning (subject's perspective) are emphasized more in qualitative research. The theoretical basis is used as a guide so that the research focus is in accordance with the facts in the field. The data in this study are in the form of targets and realization of Land and Building Tax (PBB) revenue, as well as the target and realization of Local Own Revenue (PAD) in Ngada Regency for 3 (three) years. The results showed that the level of contribution from Land and Building Tax (PBB) to Regional Original Income (PAD), shows that in 2017-2019 the level of contribution was in very low criteria.
Keywords: Contribution, Land and Building Tax (PBB), Regional Original Income (PAD).
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