Analisis Pajak Bumi dan Bangunan Dan Pajak Air Tanah Terhadap Peningkatan Pendapatan Asli Daerah

Background: This research examines the efficacy and impact of the Rural and Urban Land and Building Tax (PBB-P2) and the Groundwater Tax (PAT) on Tangerang City's Regional Original Revenue (PAD) from 2020 to 2024. Objective & Research Methods: Employing a numerical descriptive methodology, the study analyzes efficacy and contribution proportions based on official target and realization data from the Regional Financial Management Agency. Research Results: Results indicate that PBB-P2 efficacy ranges from effective to very effective, with actual realization consistently exceeding 90% of targets. Conversely, PAT falls into the fairly effective to effective category. In terms of contribution, PBB-P2 yields a substantial impact on PAD, with revenue ascending from over IDR 517 billion in 2022 to over IDR 541 billion in 2023, whereas PAT's impact remains minimal. Novelty of the Research: This inquiry concludes that PBB-P2 represents a primary fiscal foundation for Tangerang City, while PAT requires strategic refinement to enhance local fiscal autonomy.