Dampak Tidak Terpungutnya Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Bengkalis

  • Ari Ramdani Politeknik Negeri Bengkalis
  • Husni Mubarak
Keywords: PBB-P2, Value, Taxpayer, Realization.


The purpose of this study was to determine (1) the collection of PBB-P2 based on district (2) the factors causing PBB-P2 were not collected (3) the impact of not achieving PBB-P2 areas against local revenue in Bengkalis Regency. Type of data used in this research is qualitative data with a method approach qualitative descriptive. The results of this study indicate that common causes of polling PBB-P2 is still far from the target set, namely the community’s economy, moving area, public awareness, data, taxpayers not in place, and SPPT does not reach along impact on PAD caused by not achieving it repayment of PBB-P2 is disrupting the income structure of Bengkalis regency from the financing and development sector