ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK BUMI DAN BANGUNAN (PBB) SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN BANYUMAS PERIODE TAHUN 2013-2015

The tax sector gives the great contribution to the income of a country. In addition, local taxes can also increase the Local Revenue Sources(PAD). As with taxes in general, local taxes have a dual role as a source of local revenue or budgetary and as a regulatory. One of the local taxes that becomes the source of PAD in Banyumas is the Land and Building Tax on Rural and Urban sectors(PBB-P2), which is collected by the Government of Banyumas on January 1, 2013 after the Land and Building Tax(PBB)collected by the Central Government. This study aimed at determining the contribution and effectiveness of PBB as a source of PAD of Banyumas in 2013-2015. This study was conducted at Local Finances Agency (BKD)of Banyumas from February to August, 2017. This was a quantitative research applying a descriptive statistical analysis technique which used acontribution and effectiveness ratio. The result of the study indicated that the contribution rate of PBBrevenue toward PADin Banyumas from 2013 to 2015 was in the low category, with the percentage of 10.59%. Meanwhile, PBB revenue collected for 3 years (2013-2015), was very effective with the percentage of more than 100% that was equal to 112.98%. The role of PBB as one of the sources of PAD in Banyumas is significant, because PBBgives the greatest contribution than other local tax components