The Fiscal Paradox of Land and Building Tax: High Growth, Low Effectiveness, and Weak Contribution to Local Own-Source Revenue in Palangka Raya City
Kata Kunci:
Land and Building Tax, effectiveness, growth rate, contribution, Local Own-Source Revenue, fiscal paradoxAbstrak
The Rural and Urban Land and Building Tax (PBB-P2) is an important instrument for strengthening local fiscal capacity; however, an increase in its revenue does not always indicate comprehensive fiscal success. This study aims to analyze the effectiveness, growth rate, and contribution of PBB revenue to Local Own-Source Revenue (PAD) in Palangka Raya City, while also identifying the constraints that influence these achievements. This study employed a mixed descriptive approach, combining descriptive quantitative analysis of PBB targets, PBB realization, and PAD data from 2017 to 2023 with qualitative interviews involving key informants at the Regional Tax and Retribution Management Agency of Palangka Raya City. The data were analyzed using effectiveness ratios, growth ratios, contribution ratios, and thematic interpretation of interview results. The findings show that the effectiveness of PBB revenue was classified as less effective, with an average of 72.41%; the growth rate was classified as highly successful, with an average of 105.5%; while its contribution to PAD remained low, with an average of 10.5%. These findings reveal a fiscal paradox, in which high revenue growth is not accompanied by effective tax collection or a strong fiscal contribution to PAD. This condition is influenced by relatively high revenue targets, low taxpayer awareness, and suboptimal tax collection administration. This study concludes that the performance of PBB in Palangka Raya City has not yet been optimal as a strategic source of PAD. This article offers an integrative interpretation that the success of PBB should not be assessed solely from revenue growth, but should also be examined simultaneously through target effectiveness, fiscal contribution, and the institutional factors that influence its performance.
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Hak Cipta (c) 2026 Annisa Umi Thoyibatun, Sofyan Hakim, Wehdawati (Penulis)
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