Analisis Potensi PBB-P2 Kawasan Industri Alak Terhadap Pendapatan Asli Daerah Kota Kupang

This study aims to analyze the effectiveness and contribution of Rural and Urban Land and Building Tax (PBB-P2) from the warehouse sector in the Alak Industrial Area toward Local Own-Source Revenue (PAD) of Kupang City during the 2021–2025 period. The research employed a quantitative descriptive approach using secondary data obtained from the Regional Revenue Agency (Bapenda) of Kupang City and the Directorate General of Fiscal Balance (DJPK). Data analysis was conducted through effectiveness and contribution ratio calculations. The results indicate that the effectiveness level of PBB-P2 collection in the warehouse sector was categorized as effective to highly effective, with effectiveness values reaching nearly 100% during 2023–2025. This finding reflects improved taxpayer compliance and better tax collection performance by the local government. However, the contribution of PBB-P2 from the warehouse sector to PAD remained very low, ranging from only 0.03% to 0.04% annually. These findings suggest that although tax collection performance has been effective, the fiscal capacity generated from the warehouse sector has not significantly strengthened the fiscal independence of Kupang City. Furthermore, the Alak Industrial Area possesses strategic potential as a logistics and industrial center. Therefore, the development of the area into a Special Industrial Zone is projected to expand the tax base, increase local tax revenues, and strengthen regional fiscal capacity sustainably.