Analysis of rural and urban land and building tax management

Abstract

This study aims to assess the effectiveness, contribution, and growth rate of the collection of land and building taxes (PBB P2) in Klaten Regency from 2017 to 2021. The research methodology employed a descriptive analysis with a quantitative approach. The findings indicate: (1) an average effectiveness level falling within the "very effective" category, standing at 112.72%. (2) The contribution level is notably low, averaging 8.53%. (3) Positive results were observed in the growth rate analysis.