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All Journal Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) Jurnal Ekonomi dan Bisnis (Jebi)
Arywarti Marganingsih
Biro Manajemen Barang Milik Negara dan Pengadaan – BRIN
Economics, Econometrics & Finance

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KAIDAH PENGELOLAAN BARANG MILIK NEGARA BERUPA RUMAH NEGARA MENURUT PERATURAN PERUNDANGAN MENUJU PENGELOLAAN YANG TERTIB DAN AKUNTABEL   Taswin Taswin; Arywarti Marganingsih
Jurnal Ekonomi dan Bisnis Vol. 3 No. 5 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

The management of State-Owned Property in the form of State Houses towards orderly and accountable management requires eflorts to organize its management. There are several problems encountered related to the management of State-Owned Property in the form of State Houses. The government has issued laws and regulations concerning the Management of State Property in the form of State Houses which aim to realize the management of State-Owned Property in the form of State Houses that is orderly and accountable. The research method used is a normative legal approach to explore provisions and through literature research/reviews. The rules that must be used in the management of State-Owned Property in the form of State Houses include the steps for managing State-Owned Property in the form of State Houses starting from planning, procurement, occupancy, maintenance, administration, division of authority and responsibility, organizational structure of management, security, and supervision and control. Handling of state assets in the form of State-Owned Property in the form of State Houses that follows the rules of good governance is one of the important basic capitals in preparing accountable reports.
ANALISIS YURIDIS IMPLEMENTASI KETENTUAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) RUMAH NEGARA DAN MESS Taswin; Arywarti Marganingsih; Slamet Riyadi
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20741932

Abstract

The obligation to pay land and building tax for state-owned houses in areas with high rates often becomes an obstacle in the occupancy because residents feel reluctant to pay. This has an impact on declining interest in occupying state-owned houses, resulting in many state-owned houses being unoccupied. This paper is compiled using a legal regulatory approach related to the object of study. The Land and Building Tax Law stipulates that state-owned houses and mess are taxable objects. The Regional Tax and Retribution Law regulates the management of land and building tax under the authority of districts/cities, except for Jakarta, where authority lies at the provincial level. The implementation of the PBB-P2 payment regulation for state-owned houses and mess in each region is highly dependent on the fiscal policy of each regional government. The existence or absence of exemption from the principal land and building tax for state-owned houses and mess in each region is determined by local regional policy. Some regional governments provide official exemption from the principal land and building tax for state-owned houses and mess. This policy is not yet widely known. Due to the differences in policies in each region regarding the principal exemption from land and building tax for state-owned houses, adjustments are needed regarding the clauses on the obligation to pay land and building tax in the regulations on state-owned house occupancy within the Ministry/Institution/Regional Government.
Co-Authors Slamet Riyadi Taswin Taswin Taswin