IMPLEMENTASI PROSES PENGALIHAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) SERTA EFEKTIVITAS DAN KONTRIBUSINYA SEBAGAI PAJAK DAERAH DI KABUPATEN BANTUL

Land and building tax of rural and urban sector (PBB-P2) is one kind of new local taxes. Transfer of PBB-P2 into local tax regulated in Law No. 28 Year 2009 on Regional Taxes and Retribution. The process of transferring PBB P2 implemented no later than January 1, 2014. In 2013, only 25% of local governments throughout Indonesia which transferred PBB-P2 to be local tax. Local governments encountered many obstacles. The effectiveness and contribution of PBB-P2 is still considered to be low also be other problem of PBB-P2. The research location is in Bantul Regency. This study uses descriptive qualitative approach. The type of data used are primary data and secondary data. The data was collected through interviews, obeservation, and documentation. The method of data analysis is descriptive dan qualitative methods. This results showed that the implementation process of PBB-P2 to be local tax in Bantul Regency encountered many obstacles, but the obstacles could be solved. Local government could manage PBB-P2 smoothly. While the effectiveness of PBB-P2 is very effective because the percentage is more than 100%.The contribution level of PBB-P2 to local tax is good and the contribution level of PBB-P2 to local revenue (PAD) is less