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

Jurnal Wahana Akuntansi

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Title ANALISIS PENERAPAN PEMBEBASAN PBB DAN BPHTB TERHADAP PENERIMAAN PAJAK DAERAH (Studi Empiris di UPPRD Tanjung Priok)
ANALISIS PENERAPAN PEMBEBASAN PBB DAN BPHTB TERHADAP PENERIMAAN PAJAK DAERAH (Studi Empiris di UPPRD Tanjung Priok)
 
Creator Nurul Hidayah, Aida
Suparno
 
Subject Building Land Taxes
BPHTB
Local Tax Revenue
Pajak Bumi dan Bangunan
BPHTB
Penerimaan Pajak Daerah
 
Description 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.
 
Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Peraturan Gubernur No. 259 Tahun 2015 mengenai pembebasan Pajak Bumi Bangunan dan Peraturan Gubernur No. 126 Tahun 2017 mengenai pembebasan BPHTB terhadap penerimaan Pajak Daerah Provinsi DKI Jakarta. Data yang digunakan adalah laporan penerimaan pajak daerah di Kecamatan Tanjung Priok pada tahun 2013-2015. Ada 2 variabel independen, yaitu penerapan Peraturan Gubernur No. 259 Tahun 2015 dan Peraturan Gubernur No. 126 Tahun 2017. Penelitian ini menunjukkan bahwa penerapan pembebasan PBB dan BPHTB terhadap penerimaan pajak daerah.
 
Publisher Fakultas Ekonomi, Universitas Negeri Jakarta
 
Date 2019-07-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/9631
10.21009/wahana.14.017
 
Source Jurnal Ilmiah Wahana Akuntansi; Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi; 101-111
2302-1810
 
Language eng
 
Relation http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/9631/7469
 
Rights Copyright (c) 2019 AIDA NURUL HIDAYAH, Suparno Suparno
 

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