Article Per Year (5 Year)
p-Index From 2021 - 2026
2.024
P-Index
This Author published in this journals
All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat International Journal of Community Service Learning Jurnal Equity Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Ilomata International Journal of Tax and Accounting Indonesian Community Journal Journal of the Community Development in Asia International Journal of Community Service (IJCS) Equity Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Hardiana, Nadhira
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Analysis of Local Tax Potential of Ogan Komering Ulu Regency Zega, Elsa Calista; Hardiana, Nadhira
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i1.1129

Abstract

The original revenue of local governments is one of the vital elements that can support regional development and governance, exemplified by BPHTB as a significant revenue generator. This study aims to analyze the potential of the Fees for Acquisition of Rights on Land and Buildings (BPHTB), which is one of the local taxes in the Ogan Komering Ulu Regency. The research employs a qualitative approach with descriptive methods. The discussion reveals that the regional original revenue in Ogan Komering Ulu Regency experiences significant fluctuations but generally increases annually. This phenomenon is attributed to the efforts of related institutions in collecting and implementing policies to optimize the original revenue. The implementation of the BPHTB tax policy along with existing policies in Ogan Komering Ulu Regency has caused some challenges as it was considered a panic policy following the audit conducted by the BPK. However, ultimately, this policy has contributed to an increase in original revenue through the enforcement of the applicable land tax.
Co-Authors Agustin, Fira Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Krist Setyo Yulianto Muktiyanto, Ali Noorina Hartati, Noorina Pradana, Novta Winkey Prasetiyo, Yudhi Puspitasari, Nindya Farah Dwi Sakina Nusarifa Tantri Sila Ninin Wisnantiasri Yeni Widiastuti Zega, Elsa Calista Zuhroh, Shufia