Land And Building Tax (PBB), Revenue Sharing Fund (DBH), and the Remaining Budget Calculation (SiLPA), Network Capital Expenditure (BMJ) and Physical Special Allocation Funds (DAK) at the City Government in Indonesia

The purpose of this study is to analyze the property tax, profit-sharing funds, excess budget calculations, network capital expenditures, and revenue from special physical allocation funds for municipal governments in Indonesia. This research is a descriptive quantitative research, namely by analyzing the Land and Building Tax (PBB), Revenue Sharing Fund (DBH), and the Remaining Budget Calculation (SiLPA), Network Capital Expenditure (BMJ) and Physical Special Allocation Funds (DAK) at the City Government. throughout Indonesia in 2018-2019. The results of this study indicate that PBB-P2 & City Government SiLPA revenues in Indonesia increase every year, the realization of SiLPA on income has increased in 2019 where in 2018 it increased 9.75% to 11.44%. City Government DBH receipts in Indonesia fluctuate every year where the highest DBH receipts are in 2018, the realization of DBH to the Balancing Fund has decreased in 2019 where in 2018 it was 12.33% down to 10.90%. The realization of BMJ for City Governments in Indonesia increases every year with the highest BMJ revenue in 2019, the contribution of BMJ to capital expenditure on average is still below 50%. City Government Physical DAK realization in Indonesia is decreasing every year where the highest Physical DAK revenue is in 2017, the Physical DAK realization to DAK has increased in 2019 where in 2018 it increased by 45.35% to 62.15%. This shows that the use of Physical DAK is greater than that of Non-Physical DAK.