Analisis Penerimaan PBB-P2 dalam Meningkatkan Pendapatan Asli Daerah Kota Bojonegoro

Land and building tax is a tax on land or buildings owned and utilized by individuals or entities in an area. One of the objectives of this study is to analyze the realization of the target of PBB-P2 Bojonegoro City 2016-2020 revenue in increasing Bojonegoro's original income. At the Bojonegoro Regional Revenue Agency the realization of land and building tax revenues in 2016 did not reach the target that had been set. The research method used in this study is a qualitative descriptive method. The realization of PBB-P2 revenue has an average effectiveness of 105.64 percent. PBB-P2 revenue has a role in increasing Bojonegoro City's Regional Original Income with an average contribution of 6.79 percent. One of the factors causing the realization of not achieving the target in 2016 is the determination of the target based on a prognosis that is too close to the potential DHKP so that the target is difficult to realize. Keywords: Realization of Revenue, Taxes, and Local Original Revenu