ANALISIS KONTRIBUSI PAJAK PENGAMBILAN BAHAN GALIAN GOLONGAN C, PAJAK AIR BAWAH TANAH, PBB P2, DAN BPHTB TERHADAP PAJAK DAERAH KOTA BANJARBARU

Abstract

This study aims to determine the contribution of class C excavation tax, underground water tax, rural and urban land and building tax (PBB P2), and land and building rights acquisition tax to local taxes in Banjarbaru City in 2016-2020. The research variables in this study are contributions, class C excavation taxes, groundwater taxes, rural and urban land and building taxes, taxes on acquisition of land and building rights, and local taxes.The population in this study is all tax data for extracting class C minerals, underground water tax, rural and urban land and building taxes, taxes on land and building rights acquisition fees and regional taxes for the City of Banjarbaru from the beginning of the establishment of the City Regional Tax and Retribution Management Agency. Banjarbaru. The sample in this study is class C mining tax data, groundwater tax, rural and urban land and building tax, tax on acquisition of land and building rights and local taxes taken from the population for 5 years, namely 2016-2020, with incidental sampling sampling technique. By using quantitative descriptive analysis techniques.The results of the study, the contribution of the four divisions of local taxes to local taxes from 2016-2020 as follows: in 2016 the contribution was 36.08%, in 2017 the contribution was 42.14%, in 2018 the contribution was 40.99%, in 2019 the contribution was 38.46%, and in 2020 the contribution was 37.84%. With an average contribution percentage of 39.10%.