Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) bagi Peningkatan Pendapatan Asli Daerah di Kabupaten Sidoarjo Rural and Urban Land and Building Tax Contribution (PBB-P2) for Increasing Local Own Revenue in Sidoarjo Regency

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Surendro Nurbawono


The purpose of this study first, to determine and analyze the problems in delegating authority management of land and building tax of rural and urban from central government to the Sidoarjo Regency governments. Second, determine and analyze the contribution of land and building tax of rural and urban for improvement local revenue in the Sidoarjo Regency. The research method used qualitative approach. The results showed first, the problem condition concluded inconsistencies related regulations in delegating credit to the Sidoarjo Regency government. Second, the contribution of its authority delegation increased revenue until 100%, balancing the interests of budgetary for discretionary policies in the regency/city, explored potential  revenue for a wider network of bureaucracy, improved the quality of services to taxpayers, as well as improved accountability for the use of land and building tax of rural and urban.

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Keputusan Bersama Menteri Keuangan Nomor 213/PMK.07/ 2010 dan Menteri Dalam Negeri Nomor 58 Tahun 2010 tentang Tahapan Persiapan Pengalihan Pajak Bumi dan Bangunan Perdesaan Dan Perkotaan Sebagai Pajak Daerah.

Peraturan Menteri Keuangan Nomor 150/PMK.03/2010 tanggal 27 Agustus 2010 tentang Klasifikasi dan Penetapan Nilai Jual Objek Pajak sebagai Dasar Pengenaan Pajak Bumi dan Bangunan.

Peraturan Daerah Kabupaten Sidoarjo Nomor 11 Tahun 2011 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan.

Undang-Undang Nomor 12 tahun 1994 Tentang Pajak Bumi dan Bangunan.

Undang-Undang Nomor 28 tahun 2009 Tentang Pajak Daerah dan Retribusi daerah.