Penelitian ini bertujuan untuk mengetahui seberapa efektif dan seberapa besar kontribusi pajak bumi dan bangunan terhadap pendapatan asli daerah di Provinsi Kalimantan Utara tahun 2017-2021. Penelitian ini berlokasi di Kalimantan Utara dengan 1 Kota dan 4 Kabupaten. Jenis penelitian ini yaitu penelitian deskriptif kuantitatif. Berdasarkan hasil penelitian diketahui bahwa (1) Tingkat kontribusi pajak bumi dan bangunan terhadap pendapatan asli daerah tahun 2017-2021 di Kota Tarakan, Kabupaten Bulungan, Kabupaten Nunukan, Kabupaten Malinau dan Kabupaten Tana Tidung masih dalam krtiteria sangat kurang; (2) Tingkat efektivitas pajak bumi dan bangunan tahun 2017-2021 di Kota Tarakan masuk dalam kriteria efektif, Kabupaten Bulungan dalam kriteria sangat efektif, Kabupaten Nunukan dalam kriteria efektif, Kabupaten Malinau dan Kabupaten Tana Tidung dalam kriteria cukup efektif; (3) Distribusi jawaban responden Pengetahuan wajib pajak sebagian besar setuju, distribusi jawaban responden Kesadaran wajib pajak sebagian besar setuju dan distribusi jawaban responden Kepatuhan wajib pajak sebagian besar setuju.


Kata Kunci: Efektivitas, Kontribusi, Pajak Bumi dan Bangunan, Pendapatan
Asli Daerah

This research aims to determine the effectiveness and contribution of land and building taxes to regional original income in North Kalimantan Province in 2017- 2021. This research is located in North Kalimantan with 1 city and 4 districts. This type of research is quantitative descriptive research. Based on the research results, it is known that (1) The level of effectiveness of land and building tax in 2017-2021 in Tarakan City is included in the effective criteria, Bulungan Regency is in the very effective criteria, Nunukan Regency is in the effective criteria, Malinau Regency and Tana Tidung Regency are in the quite effective criteria, (2) The level of contribution of land and building tax to regional original income in 2017-2021 at Tarakan City, Bulungan Regency, Nunukan Regency, Malinau Regency, and Tana Tidung Regency is still within the very low criteria, (3) The distribution of respondents' answers: Taxpayer knowledge mostly agrees, the distribution of respondents' answers Taxpayer awareness mostly agrees and the distribution of respondents' answers Taxpayer compliance mostly agrees. Keywords: Effectiveness, Contribution, Land and Building Tax, Original Regional Income