Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah Kabupaten dan Kota Provinsi Sumatera Selatan

The purpose of this study was to determine how much the effectiveness and contribution of land and building tax revenues to local revenue in the Regency and City of South Sumatra Province. Using the effectiveness ratio and contribution analysis to measure the effect of land and building tax revenues on local revenue for the Regency and City of South Sumatra Province. The population in this study is the Regency and City of South Sumatra Province as many as 17 districts and cities of South Sumatra Province using the Purposive Sampling method. The results obtained are 6 districts and cities that get the criteria of being less effective and 1 district that gets the criteria of being ineffective. Meanwhile, the contribution of all regencies and cities in the province of South Sumatra has not contributed well enough to the original income of the districts and cities of the province of South Sumatra. Keywords: Effectiveness, Contributions, Land and Building Taxes Local Revenue