Analysis of Potential Land and Building Tax Revenue in Kali Village, Biau District, Buol Regency Based on Regional Tax Regulations Analisis Potensi Penerimaan Pajak Bumi dan Bangunan di Desa Kali, Kecamatan Biau, Kabupaten Buol Berdasarkan Peraturan Pajak Daerah

Abstract

This study aims to analyze the potential revenue of Land and Building Tax for Rural and Urban Sectors (PBB-P2) in Kali Village, Biau District, Buol Regency, based on the statutory tax framework under Law No. 1 of 2022 on Financial Relations between the Central Government and Regional Governments (UU HKPD). The research methodology employs a descriptive qualitative approach combined with quantitative financial analysis. Data collection was conducted through field observations, structured interviews, and documentation studies with village administrative personnel. The results indicate that Kali Village contains a taxable land area of 29,668 m² valued at IDR 200,000/m² and a building area of 2,113 m² valued at IDR 250,000/m², yielding a total Sales Value of Tax Object (NJOP) of IDR 6,461,850,000. Based on the statutory calculations under Law No. 1 of 2022, with an assessed net taxable base of IDR 323,092,500 at a baseline regional tax rate of 0.1%, the potential PBB revenue for Kali Village is IDR 32,309,250. The study emphasizes the necessity of maintaining database accuracy and conducting routine supervision by village officials to optimize local tax collection.