Jurnal Pajak dan Bisnis (Journal of Tax and Business)
Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis

A Land Value Capture: Taxation and Value for Money Perspectives

Machfud Sidik (Sekolah Tinggi Perpajakan Indonesia, Jakarta, Indonesia)



Article Info

Publish Date
24 Mar 2021

Abstract

Providing basic services in urban areas effectively is one of the most significant challenges facing city governments, as the ability to provide urban services largely determines the competitiveness, poverty level and quality of life of urban residents. Metropolitan cities and big cities in Indonesia face various needs for urban infrastructure services, including a mass rapid transportation system to serve public transportation in the downtown area and hinterland areas. Urban local governments face the dilemma of limited funding in servicing the increasing demand for urban services, mainly due to the flow of urbanization and increasing urban services, including as a center for financial and digital transactions. Land Value Capture (LVC) is an alternative solution that must be developed by city governments in Indonesia, especially in the perspective of taxation and other forms of return on investment costs. Institutional strengthening, the collaboration between agencies, legal certainty, and robust regulations are the main prerequisites for implementing LVC in Indonesia

Copyrights © 2021






Journal Info

Abbrev

JPB

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal JPB is a journal that is managed and published by Sekolah Tinggi Perpajakan Indonesia which contains research results and thoughts of scholars in the field of Accounting Science both academics and practitioners, published twice a year in May and September. (1) Accounting Information Systems, ...