Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) merupakan dua mata pajak daerah Kota Bandung dengan realisasi tertinggi namun potensi tersebut belum dikelola dengan baik sehingga menjadi sumber piutang daerah terbesar di Kota Bandung karena belum mencapai target. Penelitian ini bertujuan untuk mengetahui pengaruh kontribusi PBB-P2 dan BPHTB terhadap Pajak Daerah di Kota Bandung, baik secara parsial maupun secara simultan. Jenis penelitian ini adalah metode kuantitatif dengan menggunakan sampel sebanyak 60 bulan mulai dari bulan Januari 2016 sampai dengan bulan Desember 2020. Data yang digunakan berupa data dokumenter dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kontribusi PBB-P2 dan BPHTB berpengaruh signifikan baik secara parsial maupun secara simultan terhadap Pajak Daerah di Kota Bandung. Sebesar 71,5% Pajak Daerah dipengaruhi oleh kontribusi PBB-P2 dan BPHTB sedangkan sisanya dipengaruhi oleh faktor lainnya. Kata kunci: Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB), Pajak Daerah.

Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights are the two local taxes in Bandung City with the highest realization, but these potentials have not been managed properly so that they become the largest source of regional receivables in Bandung City since they have not reached the target. This study aims to determine the effect of Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights Contribution toward Local Taxes in Bandung City, either partially or simultaneously. This type of research is a quantitative method using a sample of 60 months starting from January 2016 to December 2020. The data used is documentary data and analyzed using multiple linear regression analysis. The results of this study indicate that the contribution of Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights has a significant effect either partially or simultaneously on Local Taxes in Bandung City. As much as 71,5% of Local Taxes is influenced by the contribution of Land and Building Taxes for Rural and Urban Areas and Fees on the Acquisition of Land and Building Rights while the rest is influenced by other factors. Keywords: Land and Building Taxes for Rural and Urban Areas, Fees on the Acquisition of Land and Building Rights, Local Taxes.

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