International Journal of Law Social Sciences and Management
Vol. 2 No. 4 (2025): International Journal of Law Social Sciences and Management

Analysis of Land and Building Tax Revenue In Rural and Urban Areas and Its Contribution to Local Original Revenue In West Halmahera Regency

Amira, Wahyuni (Unknown)
Susilo, Danang Djoko (Unknown)
Dariansyah, Deddy (Unknown)



Article Info

Publish Date
24 Oct 2025

Abstract

Land and Building Tax-Rural and Urban is one of the contributors to Regional Original Revenue in West Halmahera Regency. This research aims to analyze how much Land and Building Tax-Rural and Urban revenue, and how Land and Building Tax-Rural and Urban contributes to Local Original Revenue collected by the Regional Revenue Office of West Halmahera Regency. This study used a qualitative descriptive method with data collection techniques are deep interviews. The results of this research, the contribution of Land and Building Tax-Rural and Urban to Regional Original Income is highest in 2018, and the lowest in 2020. The contribution during 2017 to 2021 is still very lacking with an interpretation value of 2.04%. This research concludes that Land and Building Tax-Rural and Urban revenues in West Halmahera Regency have fluctuated during 2017-2021

Copyrights © 2025






Journal Info

Abbrev

IJLSSM

Publisher

Subject

Decision Sciences, Operations Research & Management Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Law Social Sciences and Management (IJLSSM) E-ISSN: 30481317 is an open access, peer-reviewed journal published by the Yayasan Meira Visi Persada that caters to research publication from student and lecturers in the fileds of Law, Social Sciences, and Management. This ...