Analisis implementasi pajak bumi dan bangunan di Indonesia
Abstract
This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.
Downloads
References
Alawiyah, D. R., Buchari, R. A., & Kudus, I. (2023). Implementasi Kebijakan Pajak Bumi dan Bangunan di Kota Bandung pada Masa Pandemi Covid-19. JANE - Jurnal Administrasi Negara, 14(2), Article 2. https://doi.org/10.24198/jane.v14i2.45060
Eddy. (2012). 23 Jurnal Ilmu Politik dan Pemerintahan Lokal , Volume I Edisi 2, Juli-Desember 2012. Optimalisasi Pemungutan Pajak Bumi Dan Bangunan (PBB) Dalam Peningkatan Pendapatan Daerah (Studi Pemutan Pajak Bumi Dan Bangunan (Pbb)Di Kecamatan Limpasu, I, 23–39.
Kamaroellah. (2017). Kepatuhan wajib pajak yang bersumber dari kesadaran masyarakat terhadap kewajibannya untuk membayar pajak tentu bukan sesuatu yang berdiri sendiri. Berbagai persoalan perpajakan yang kerap muncul, baik yang bersumber dari wajib pajak orang pribadi maupun. 4(1).
Murdiansyah, I., Wahyuni, N., & Siswanto, S. (2020). Faktor-Faktor Mempengaruhi Kepatuhan Pembayaran Pajak (Studi Kasus Pengusaha Restoran di Kabupaten Lumajang). BISEI: Jurnal Bisnis Dan …, 05(April), 54–63.
Wijaya, M. A., & Nawirah, N. (2023). Pengaruh Pendapatan, Sosialisasi, Sanksi, Tax Moral, Kemajuan Pembangunan Terhadap Kepatuhan Membayar Pajak Pbb-P2. Value : Jurnal Manajemen Dan Akuntansi, 18(1), 101–114. https://doi.org/10.32534/jv.v18i1.3893
Copyright (c) 2024 Muhammad Rohim, M Arfan Arifiandi, Amellia Zahro, Shafa Ardhia Rachmadaniyah, Alifia Aulia Mawada
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
