ANALISIS PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SAMARINDA 2019-2021

This study aims to determine the level of effectiveness and the contribution of PBB to PAD in Samarinda City in 2019-2021. The theoretical basis used in this research is tax accounting which is focused on local taxes.The method used in this research is descriptive quantitative method. The analytical tool in this research is the contribution and effectiveness analysis.Based on the results of research conducted, it shows that: the effect of land and building taxes for the period 2019-2021 does not make a large contribution to the original revenue of the city of Samarinda. Based on the contribution method, the land and building tax only has an effect of 9.35% in the sense that it contributes very little to the local revenue of Samarinda City. Based on the effectiveness method where the overall land and building tax revenue is very effectiv