Jurnal Ilmiah Wahana Akuntansi
Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi

ANALISIS PENERAPAN PEMBEBASAN PBB DAN BPHTB TERHADAP PENERIMAAN PAJAK DAERAH (Studi Empiris di UPPRD Tanjung Priok)

Aida Nurul Hidayah (Universitas Mercu Buana Jakarta)
Suparno (Universitas Mercu Buana Jakarta)

Article Info

Publish Date
18 Jul 2019

Abstract

This study aims to analyze the effect of applying Governor Regulation No. 259 of 2015 concerning exemption from Building Land Taxes and Governor Regulation No. 126 of 2017 concerning the exemption of BPHTB from the Regional Tax revenues of the DKI Jakarta Province. The data used is a report on local tax revenues in the Tanjung Priok District in 2013-2015. There are 2 independent variables, namely the application of Governor Regulation No. 259 of 2015 and Governor Regulation No. 126 of 2017. This research shows that the application exemption from Building Land Taxes and BPHTB influence to Local Tax Revenue.

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Journal Info
Jurnal Ilmiah Wahana Akuntansi
Website

Abbrev

wahana-akuntansi

Publisher

Universitas Negeri Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, ...