Simplification of Land and Building Tax Revenue (PBB) before and after the Transfer in Increasing Regional Original Income (PAD)

Nurul Asda Fatima; Muhammad Akbar Fhad Syahril

doi:10.56341/amj.v2i2.85

Nurul Asda Fatima Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia
Muhammad Akbar Fhad Syahril Fakultas Hukum Institut Ilmu Sosial dan Bisnis Andi Sapada http://orcid.org/0000-0001-6171-4275

DOI: https://doi.org/10.56341/amj.v2i2.85

Keywords: Land and Building Tax, Local Revenue, Tax Law

Abstract

Based on Law no. 28 of 2009 concerning Regional Taxes and Regional Retribution (PDRD), Fee for Land and Building Rights Acquisition (BPHTB) and the Rural and Urban Land and Building Tax (PBBP2) were transferred to local taxes. PBB-P2 was previously a tax which is managed by the central government and its receipts distributed to regions in a certain proportion. This research was conducted with the aim of knowing the differences in Land and Building Tax receipts in increasing Regional Original Income (PAD) before and after the enactment of Law no. 28 Year 2009.

Simplification of Land and Building Tax Revenue (PBB) before and after the Transfer in Increasing Regional Original Income (PAD)

Abstract

Published by: Fakultas Bisnis, Institut Ilmu Sosial dan Bisnis Andi Sapada, Parepare-Indonesia

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