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All Journal Jurnal Ilmiah Pangabdhi INFO ARTHA Jurnal Pajak dan Keuangan Negara (PKN) Abdimasku : Jurnal Pengabdian Masyarakat Educoretax Journal of Law, Administration, and Social Science Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Journal of Governance, Taxation, and Auditing Accounting Analysis Journal
Irwan Aribowo, Irwan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : INFO ARTHA

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MENELISIK PERBEDAAN PEMBETULAN SPT DENGAN PENGUNGKAPAN KETIDAKBENARAN SPT Aribowo, Irwan
JURNAL INFO ARTHA Vol 5 (2016): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.212 KB) | DOI: 10.31092/jia.v5i1.62

Abstract

MEMAHAMI BEBERAPA UPAYA HUKUM YANG TERDAPAT DALAM PASAL 36 UNDANG-UNDANG KUP Aribowo, Irwan
JURNAL INFO ARTHA Vol 5 (2016): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.968 KB) | DOI: 10.31092/jia.v5i1.63

Abstract

ANALISIS VALUASI EKONOMI POTENSI PBB P2 YANG HILANG ATAS PENGENAAN TEGAKAN KEBUN KELAPA SAWIT MASYARAKAT Sugaragiri, Seno Sakti; Aribowo, Irwan
JURNAL INFO ARTHA Vol 7 No 1 (2023): Edisi Juli 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i1.1733

Abstract

Law number 12 of 1994 which forms the basis of PBB P5L stipulations and law number 1 of 2022 which forms the basis of PBB P5L stipulations have the same basis for imposition of land and buildings, but furthermore the land NJOP PBB P5L also takes into account plants as The stand is in the form of BIT, so that in an example case with the same tax object conditions it will produce different tax assessments. PBB P2 revenue has an effect on PAD, so taking into account the plants in the NJOP of PBB P2 land will provide significant revenue potential. This study aims to determine the impact of oil palm plantations if it is also taken into account in the NJOP of PBB P2. This research was conducted by requesting data from the Regional Government of Tebo Regency, then recalculating the PBB with the Tebo Regency Regional Regulation number 8 of 2020 which is adjusted to the BIT regulated in 186/PMK.03/2019. So that significant results were obtained for Rimbo Ulu District, the difference between the determination of lands NJOP PBB P2 taking into account plants and not was Rp. 10,073,520.00 and for Tebo Regency was Rp. 499,330,560.00.
Co-Authors Agus Suryono Andy Fefta Wijaya Anisa Fahmi, Anisa Ardiana, Gede Angga Deny Irawan Dewi Haptari, Vissia Hazmi, Raldin Alif Al Innekeputri, Nindia Kamilah, Niswatun Nurul Khairul Muluk Kumar, Jai Kuntonegoro, Hariomurti Tri Kusuma, I Gede Komang Chahya Bayu Anta M.R. Khairul Muluk Miftahul Hadi Rahadi Nugroho, Rahadi Riandoko, Riko Rofi’ah, Laily Royani, Zulfa Sugaragiri, Seno Sakti Supriyadi , Supriyadi Wibowo, Oke Yonimurwanto, Nugroho