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All Journal Jurnal Intelek Insan Cendikia JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Anis Kartika Hutabarat
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JURNAL AKADEMIK EKONOMI DAN MANAJEMEN

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Analasis Pajak Bumi dan Bangunan (PBB): Konsep, Implementasi, dan Peranannya dalam Penerimaan Daerah Anis Kartika Hutabarat; Aril Saputra Sitorus; Kiki Eka Sari
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5243

Abstract

Land and Building Tax (PBB) is one of the important sources of income for local governments in Indonesia. This tax is imposed on objects in the form of land and buildings owned, controlled, or utilized by taxpayers. This article discusses the basic concept of PBB, legal basis, mechanism for determining the Taxable Object Sales Value (NJOP), and the role of PBB in supporting regional development financing. In addition, this article also examines the challenges and opportunities in optimizing PBB collection. The results of the study indicate that increasing the accuracy of NJOP determination and strengthening the tax administration system can significantly increase regional revenues. Therefore, synergy between the central and regional governments and active community participation are needed to optimize the potential of PBB as a source of regional income.
Co-Authors Amara Enzelia Aril Saputra Sitorus Cindi Cladia Boangmanalu Dwi Fitri Hiskia Misya Kiki Eka Sari Latifa Najia Nainggolan Maghfirah Maghfirah Muhammad Rafly Najla Fadila Zila Moulia