Analysis of the Performance of Rural and Urban Land and Building Tax Revenue (PBB-P2) on Regional Original Revenue in Manado City

PBB-P2 is one of the important sources of PAD. This study aims to analyze the effectiveness, efficiency, and contribution of PBB-P2 collection to the Manado City PAD from 2021 to 2024. The method used is a qualitative method, where data is obtained through documentation and analyzed using the formula of effectiveness, efficiency, and contribution based on the provisions of regional tax regulations. The results showed that the effectiveness level was classified as less effective with an average of 71.98%, and efficiency was in the very efficient category with an average of 2.93%. The contribution of PBB-P2 to PAD is also relatively low, with an average of only 15.03%. Thus, there is a need for a strategy to increase taxpayer awareness and management efficiency by local governments so that the potential of PBB-P2 can be maximized to support regional financial independence.