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All Journal Journal of Law, Administration, and Social Science Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Deviana Safitri
Universitas Jember
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Effectiveness And Contribution Of Land And Building Tax Revenue In Sragen City Abdul Mustofa Iqbal Asyrof; Dilivia Dama Ivonne; Galih Wicaksono; Deviana Safitri
Journal of Law, Administration, and Social Science Vol 3 No 2a (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i2a.576

Abstract

The aim of this research is to determine the effectiveness of Land and Building Tax revenue, as well as to find out the socialization strategy as an effort to make Land and Building Tax (PBB) revenue more effective in Sragen Regency. The method used is quantitative, by collecting several data, literature studies, and also other supporting information. According to Law no. 28/2009 concerning Rural and Urban Land and Building Tax (PBB-P2) is one of the taxes managed by the Regional Government. The results of this research show that the growth in PBB-P2 revenue in Sragen Regency has reached the target set over the past 3 years. The level of effectiveness of PBB-P2 in Sragen Regency has been in the criteria of being very effective in the last 3 years, while the level of PBB-P2 contribution to Sragen Regency's Original Regional Revenue (PAD) is very low. The growth rate of PBB-P2 revenue after the enactment of Law no. 28/2009 experienced a decrease in percentage, this was because the target set by the regional government was greater than the target set by the central government.
THE ROLE OF LAND AND URBAN RURAL BUILDING TAXES IN PEKALONGAN Wahyu Sultan Maulana; Dyah Ayu Septi Cahayaningtyas; Galih Wicaksono; Deviana Safitri; Mu’min Al–Mukhlishin
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.76

Abstract

Through fiscal policies provided by the central government to regional governments, regional governments have the authority to regulate and administer their economy by regulating expenditure and receipts. Urban Rural Land and Building Tax levies (PBB-P2) are regulated by the regional government in accordance with Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions (PDRD). This research is aimed at finding out the effectiveness and contribution of the role of Rural-Urban Land and Building Tax (PBB-P2) revenue to Pekalongan Regency's original regional income (PAD). This research uses descriptive qualitative methods. This research takes secondary data found on the Pekalongan Regency Central Statistics Agency website. The data taken is target data and realization of Rural Urban Land and Building Tax revenues as well as realization of Regional Original Income (PAD) revenues in Pekalongan Regency for 2019-2021. The results of this research show that the effectiveness of the Rural and Urban Land and Building Tax in Pekalongan Regency from year to year still appears to be effective. Meanwhile, the contribution from the Urban and Rural Land and Building Tax is still less helpful every year
Co-Authors Abdul Mustofa Iqbal Asyrof Dilivia Dama Ivonne Dyah Ayu Septi Cahayaningtyas Galih Wicaksono Mu’min Al–Mukhlishin Wahyu Sultan Maulana