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Perencanaan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) pada Badan Pendapatan Daerah Kota Padang Tahun 2021-2023 Elan Suvindo; Mas Halimah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2152

Abstract

The objective of this research was to understand the process of planning the Land and Building Tax (PBB-P2) at the Padang City Revenue Agency. The study employed a qualitative descriptive method. Data collection techniques included interviews and documentation. The results of the study depicted that in setting revenue targets for the year 2021-2022, the Padang City Revenue Agency still relied on assumptions without conducting in-depth studies on the actual sources of revenue. In 2023, the Padang City Revenue Agency changed its planning approach by conducting comprehensive analyses of revenue potential based on revenue trends and various alternative efforts to increase revenue. The achievement of the target could be considered a positive accomplishment; however, the fact that the realization was still far below the actual potential indicated that there was still room for improvement in planning. Keywords: Revenue Planning; Rural and Urban Land and Building Tax (PBB-P2); Regional Revenue Agency of Padang City
Co-Authors Ade Ridwan Adriansyah Adriansyah Agung Budiono Akim Akim Akim Akim Akim, Akim Ali Zahid Ali Zahid Habibullah Alifiah Paramitha Rimardi Amiruddin Setiawan Andini Hening Safitri Anry Firmansyah Arfin Sudirman Ari Karyana Ari Nugraha Asep Subrata Ayi Karyana Ayi Karyana Belinda Alifa Bonti Bonti Bonti Bonti Budiman Rusli Candradewini Candradewini Candradewini Candradewini Candradewini Candradewini, Candradewini Dalen Darbec Anew Deasy Silvya Sari Deasy Silvya Sari Devi Damayanti Dian Permata Puspita Didin Muhafidin Dindin Hikmat Wahidin Dudi Mulyadi Egy Herdiansyah Setiawan Eka Purbaseta Elan Suvindo Elisa Susanti Encang Saepudin Erick Darmadjaya Fahri Juarsa Muhammad Fahri Juarsa Muhammad Fahrurizki, Agung Indra Fajar Ramadhan, Fajar Farida Nuraeni Yusuf Ghefira Nurul Qolbi Herjanto Bekti Heru Nurasa Heru Nurasa Heru Nurasa Hilman Abdul Halim Hilman Abdul Halim Ida Widianingsih Imanudin Kudus Indriyani, Iin Ira Irawati Ira Irawati Ira Irawati Irsyad Haniif Isakh Jems Yerison Kanaf Junov Siregar Karyana, Ari Lie, Nathanael Jusac Mas Dadang Enjat Munajat Maximillian, Renata Miftah, Ahmad Zaini Mochamad Irfan Rafif Hakim Mohammad Benny Alexandri Muawal, Fakhri Sabiq Mulia Indah Cahyani Nabilah Nuur Anisah Ona Martha Nurron Prawiradiredja, Aqmal Sulaeman R. Ira Irawati R. Widya Setiabudi Sumadinata Ramadhan Pancasilawan Ratna Meisa Dai Restin Nur Faidah Ria Arifianti Ridho Harta, Ridho Roni Darukutni Safitri, Andini Hening Salsha Anggia Putri Salwaa Sahdania Sawitri Budi Setiyowati, Yeni Sinta Ningrum Slamet Usman Ismanto Sukirman Sukirman Susanti, Elisa Sylvia Aprillia Trivianti Lestari Vannisa Lilia Vidyastuti Wahidah, Idah Wanti Dewanti Wiliyandi, Wisnu Yan Maulana Abdillah Yasmine Fauzia Dienul Haq Yogi Suprayogi Yogi Suprayogi Sugandi Yuliana, Rahma Zahra, Nashwa Safiya Oktovia