Indonesia Conference Directory

This study aims to find out and analyze the achievement of land and building tax targets in the city of Bandung during 2014-2018 and to find out and analyze how much the effectiveness and contribution of land and building tax revenues to the total revenue of the Bandung municipal government for five years. The research method used is a descriptive method. Data sources obtained in this study are secondary data sources in the form of reports on the realization of land and building tax and regional income for 2014-2018 in Bandung city. The analysis technique used is the analysis of effectiveness and contribution, namely by measuring the level of effectiveness and contribution of land and building tax to local revenue. From the results of research on the city government of Bandung shows that land and building has good effectiveness can be seen from the average percentage from 2014-2018 which is equal to 94% but has less contribution to the increase in local revenue which can be seen from the average percentage from 2014-2018 which is equal to 20%. It is recommended that the city government of Bandung can increase the potential of other regional taxes in order to increase local revenue.