ANALISIS EFEKTIVITAS, EFISIENSI DAN KONTRIBUSI PBB-P2 UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN OGAN KOMERING ULU TIMUR TAHUN 2016-2020

OganKomering Ulu Timur (OKUT) Regency is one of the regencies in the South Sumatra Province that has implemented the Rural and Urban Land and Building Tax (PBB-P2) as a regional tax since 2013. The Effectiveness,
Efficiency and Contribution of PBB-P2 to increase Region Original Income in East OKU Regency 2016-2020. The purpose of this study was to determine the level of Effectiveness, Efficiency and Contribution of PBB-P2 to increase Region Original Income in East OKU Regency 2016-2020.

The method used in this research was descriptive quantitative method. The analytical tool used was the Analysis of Effectiveness, Efficiency and Contribution.
The results showed that the Effectiveness Level of PBB-P2 acceptance in East OKU Regency in 2016-2020 as a whole showed the criteria for interpretation values were not effective, with an average percentage of 51.08%. The level of efficiency of PBB-P2 acceptance in East OKU Regency in 2016-2020 as a whole shows very efficient interpretation value criteria, with an average percentage of 16.67%. The contribution of PBB-P2 revenue to the Regional Original Revenue of East OKU Regency in 2016-2020 as a whole shows very good interpretation
value criteria, with an average percentage of 56.19%.

Keywords: Effectiveness, Efficiency, Contribution, Land and Building Tax Rural and Urban (PBB-P2), and Region Original Income (PAD).