Article Per Year (5 Year)
p-Index From 2021 - 2026
13.023
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika Publisia: Jurnal Ilmu Administrasi Publik EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Artificial Intelligence Research Emerging Science Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JTAM (Jurnal Teori dan Aplikasi Matematika) Politik Indonesia: Indonesian Political Science Review Jurnal Good Governance Jurnal Sosial Ekonomi Kelautan dan Perikanan Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan Journal of Humanities and Social Studies Jurnal Samudra Ekonomi dan Bisnis Journal of Leadership in Organizations Jurnal Doktor Manajemen (JDM) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Syntax Transformation Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Journal La Bisecoman Jurnal Sosial dan Teknologi Jurnal Ketenagakerjaan juremi: jurnal riset ekonomi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pajak dan Bisnis (Journal of Tax and Business) Indonesian Journal of Multidisciplinary Science Jurnal Riset Perbankan, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) JBEST Neo Journal of economy and social humanities INJURITY: Journal of Interdisciplinary Studies Eduvest - Journal of Universal Studies KELOLA: Jurnal Ilmiah Manajemen Jurnal Pallangga Praja Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) TGO Journal of Community Development Indonesian Journal of Islamic Literature and Muslim Society Dinasti Accounting Review Jurnal Ekonomi, Manajemen, Akuntansi eJEBA Journal of Center for Energy Policy and Human Resources Capacity Development
R Luki Karunia
Politeknik STIA LAN Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

Published : 102 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : ejeba

 1 
IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI DAERAH KHUSUS IBUKOTA JAKARTA: IMPLEMENTATION OF LAND AND BUILDING TAX COLLECTION POLICY FOR RURAL AND URBAN AREAS (PBB-P2) IN THE SPECIAL CAPITAL REGION OF JAKARTA Juliarini, Aniek; Karunia, Luki; Misra
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60001

Abstract

This study analyzes the implementation of the PBB-P2 (Land and Building Tax for Rural and Urban Areas) collection policy under the Financial Relations Law between the Central and Regional Governments (HKPD Law) in DKI Jakarta in 2024. DKI Jakarta was selected due to the complexity of its tax objects and subjects, its significant revenue potential, and its role as a policy reference for other regions. The analysis covers the determination of NJOP, NJOPTKP, NJKP, PBB-P2 rates, and fiscal incentives, examined through communication aspects (transmission, clarity, and consistency) and policy substance (responsiveness to diverse target groups and expected behavioral changes). The study uses a concurrent embedded method with a primary qualitative approach supported by data triangulation and focus group discussion (FGD). The findings show that NJOP adjustments apply only to non-village objects; NJOPTKP is IDR 60 million; NJKP is 40% for residential and 60% for non-residential properties; and the PBB-P2 rate is 0.5%. Fiscal incentives—such as relief, reductions, discounts, installments, and penalty waivers—effectively ease taxpayers’ burdens while maintaining revenue. PBB-P2 revenue reached IDR 9.938 trillion, growing 10.31% from 2023, becoming the largest regional tax and contributing over 50% to local revenue (PAD). Communication is generally effective, though grassroots education and NIK matching (57%) need improvement. This study offers a best practice model for other local governments.
Co-Authors Abdul Kholik Abdullah Abdullah Abdullah, Thamrin Achmad Taufik Achmad Taufik Ade Indra Ade Indra Adriwati Afsdy Saksono Andre Pamungkas Angga Oktapriono Angga Yudha Prastya Anggriawan, Galih Anita Meilani Annathasia Puji Erasashanti Ardi Sujatmiko Arifiani Widjayanti Arifiani Widjayanti Asfan Shabri Astanto, M. Tony Andy Astri Ayudia Wibowo Astri, Sofyanti Bambang Fajarisman Bambang Giyanto Bambang Giyanto Bambang Giyatno Bangun, Lela Mariati Br Basuki, J Basuki, Johanes Bhayu Adi Puspita Bima, Muhammad Rizki Aria Brata, Joko Tri Budi, Alfian Budiyanto, Sigit Ch. Endah Winarti Costa, Augusto Da Cris Kuntadi Cut Vania Utami, Cut Vania Dadang Supriyanto Daniyyah Damar Fitriyanti Darmawansyah Dewanti, Resti Mutiara Dian Kartika Sari Dian Retno Kencono Dian Retno Kencono Dian Rosdiana Dinu Rosyid Pramono Djamal Firmansyah Dodi Ilham Edi Yanto Edy Sutrisno Edy Sutrisno Edy, Hamdan Sarwo Enan Hasan Erfi Muthmainah Ety Kurniati Fauzia, Dwi vina Firman Hadi Rivai Fitriyanti, Daniyyah Damar Franky Fuad Akhdlori Galih Cheria Puspita Giyatno, Bambang Gustia Rakhmanita Hanafi Hari Hermita Hermita Herty Safitry Yunintasari Hilman, Ahmad Arief Hutabarat, David Hotman Ilham Arief Kusumawijaya Indira Cempakasari Irsyad, Muammar Iskandar Syah Ismoko, Yoga Hendy Jamaluddin ZA Janiah, Samrotul Johan Hendri Prasetyo Juliarini, Aniek Kalis Endah Wahyuni Krisnaningsih Krisnaningsih Lely Hiswendari Lia Mazia, Lia Margareth, Thania Mariyana Mariyana Marlina Nababan Marwaji Marwan, Jubery Maulana Malik Ibrahim Misra Mu'am, Ahmad Muammar Irsyad Muhammad Aulia Putra Saragih Muhammad Rizki Muhammad Taufiq Neneng Sri Rahayu Neneng Sri Rayahu Neneng Sri Wahyuni Nico Andrianto Nico Andrianto, Nico Nugroho, Michael Adhi Nurliah Nurdin Nurliah Nurdin Nurliah Nurdin Paiman Raharjo Pardede, Randhi Pertiwi, Aditya Endah Pramono, Dinu Rosyid Prasetyo, Johan Hendri Prima Setiawan Prita Yuniarti Ramayani Purnowiyanto Rachman, Hikmah Abdul Rahayu Rajab, Ridwan Randhi Pardede RANDHI PARDEDE Rathoyo Rasdan Rathoyo Rasdan Rathoyo Rasdan Rita Nur Pratiwi Rita Tri Damayantie Rizki Aprilani RN Afsdy Saksono Rochmad Nur Afsdy Saksono Ronald Titon Rudolf, David Rusmayanthy, Rusmayanthy S, Muh. Rizal Sappali, Winda Wahyuni Sendy Santika Sendy Santika Septiani, Tria Sirajuddin Saleh Sorrell, Galih Rosanti STIALAN, Sutanto Sudjali, Iwan Purwanto Sudrajat, Agus Tri Apriadi Tri Artharini Nungki Noor Susanti Oktaviani Triyadi Triyadi, Triyadi Utomo, Tri Widodo Wahyu Velayati, Ema Vitri Sarastuti Wahyuni, Kalis Endah Wibowo Wibowo Wibowo Widi Widayat Widia Puspa Dewi Widianto, Angger Wisnu Widjayanti, Arifiani Widya Handayani Widya Handayani Winda Wahyuni Sappali Wiwi Prapti Wulandari Wiwi Prapti Wulandari Yoniton, Wini Kartini Yulia Nurul Aini Yuliana, Lily Zahera Mega Utama Zahera Mega Utama, Zahera Mega