Permasalahan pemungutan pajak bumi dan bangunan-P2
Abstract
Indonesia’s Land and Building Tax (PBB-P2) has been a focal point in the context of regional autonomy Law No. 28 of 2009 grants authority to local governments to manage PBB-P2, with the expectation of enhancing local revenue (PAD). However, the implementation of this law faces several challenges, including differing understanding oof tax objects, rates, adn definitions. This research analyzes these constraints by depicing issues in various region, such as Makassar and Madiun. Economic factors, lack of public awareness, and internal governance problems are significant hurdles. To enhance the effectiveness of PBB-P2 collection, it is recommended to increase public awareness, refine regulations, improve human resource quality, and implement stricter monitoring by the central government.
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References
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Copyright (c) 2024 Ahmad Roni Taufiqi, Fahreza Naafi Asari, Miskah Fitriani Eltari, Sabila Aulia Rahim
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