Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Wahana Pendidikan Jurnal Indonesia Sosial Sains
Gunawan, Khalisha Naila
Unknown Affiliation
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Perubahan Tarif Pajak Bumi dan Bangunan Perdesaan dan Perkotaan DKI Jakarta Pada Tahun 2024 Ditinjau Dari Asas Equity Ar Raiyan, Azka Tsaqif; Neobing, Chealsee; Gunawan, Khalisha Naila; Augustin, Sherine Ollivia
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 8.C (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P-2) merupakan salah satu pajak objektif serta direct tax yang mengenakan pajak tanpa melihat keadaan (ability to pay) dari wajib pajak tersebut. Penelitian ini membahas mengenai perubahan tarif PBB P-2 di Jakarta ditinjau dari asas equity. Analisis induktif dilakukan berdasarkan peraturan sebelum dan sesudah terbit Peraturan Daerah Provinsi DKI Jakarta No. 1 Tahun 2024. Hasil pembahasan menunjukkan adanya ketidakadilan dalam penetapan tarif untuk masyarakat yang memiliki nilai NJOP diatas namun masih berdekatan dengan threshold. Maka dari itu, pemerintah dapat mempertimbangkan kembali penerapan tarif tunggal dan mengevaluasi kemungkinan mengembalikan sistem tarif progresif yang lebih proporsional.
Analysis of Changes in Rural and Urban Land and Building Tax Rates in DKI Jakarta in 2024 from the Perspective of the Principle of Equity Ar Raiyan, Azka Tsaqif; Neobing, Chealsee; Gunawan, Khalisha Naila; Augustin, Sherine Ollivia
Jurnal Indonesia Sosial Sains Vol. 6 No. 2 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i2.1616

Abstract

The changes in the Rural and Urban Land and Building Tax (PBB-P2) rates in DKI Jakarta for 2024 raise questions about their fairness and alignment with the principles of equity, especially considering the significant socio-economic disparities within the region. This study aims to analyze the impact of the 2024 PBB-P2 rate changes in DKI Jakarta, focusing on their compliance with the principles of equity in taxation, and to assess how these changes affect different social groups. The research approach uses a descriptive qualitative method with secondary data analysis of the latest regulations and data related to PBB-P2 rates. The results show that these tariff changes attempt to reflect the principles of vertical and horizontal equity, although there are challenges in their implementation, such as the gap between the value of the tax object and the taxpayer's ability to pay. This study provides policy recommendations to optimize the principle of equity in the application of PBB-P2 tariffs, so as to increase public confidence in the tax system in DKI Jakarta.
Co-Authors Ar Raiyan, Azka Tsaqif Augustin, Sherine Ollivia Neobing, Chealsee