Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Mahasiswa Perpajakan
Pradita, Ferian Dana
Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya
Economics, Econometrics & Finance Education

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

Found 1 Documents
Search

 1 
Efektivitas Intensifikasi Pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) serta Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya Pradita, Ferian Dana
Jurnal Mahasiswa Perpajakan Vol 3, No 1 (2014): DESEMBER
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.396 KB)

Abstract

The enactment of the law No. 28 of 2009 about Local Taxes and Retribution, makes tax collection of Tax Property of Rural and Urban Sectors (PBB-P2) is under the authority of the Local Government. Therefore, it needs a specific to raise the realization of the target of tax revenues, especially about the PBB-P2. This condition will encourage Local Governments to further explore the potential of PAD revenue from PBB-P2 sector in the region. This research used a descriptive study with qualitative approach. The results of this study identified that the collection of PBB-P2 conducted by the DPPK of Surabaya covers only urban areas, since there is no rural area in Surabaya. Several intensification efforts of the collection Urban PBB included, maintaining and repairing of the data base, strengthening the process collection, improving supervision to tax, increasing administrative efficiency, coordinating with relevant agencies, socializing, and utilizing mobile car for PBB payments. The effectiveness of the collection of Urban PBB intensification that has been implemented by the DPPK of Surabaya showed the criteria "Adquately Effective". Urban PBB contributions from 2011 to 2013 indicating that the contribution of Urban PBB acceptance toward the realization of PAD Surabaya included in the criteria “Medium”. Keywords: Effectiveness, Intensification, PBB-P2, PAD
Co-Authors