Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntan Publik
Veny Rinalny
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Mekanisme Pertimbangan Perhitungan PBB pada Objek Pajak Bandara Vicy Andriany; Veny Rinalny; Annisa Desfikasari
Jurnal Akuntan Publik Vol. 3 No. 1 (2025): Maret:Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v3i1.4740

Abstract

The aim of the research is to determine the basic considerations in calculating PBB for Regional Governments/Regency Governments. This research is field research. Data collection techniques were carried out using literature studies. To carry out airport assessments, the Cost Approach is used. The assessment approach is carried out by adding up the Land Market Value indication, Building Market Value indication and Facility Component Market Value indication. The research results show that the assessment for airport PBB is not just a taxation instrument, but also a form of regional economic development. With good consideration and calculations for a PBB at the airport, this will provide great benefits and impacts for the government and surrounding communities.
Co-Authors Annisa Desfikasari Vicy Andriany