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Analisa kebijakan pembebasan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Provinsi DKI Jakarta = Analysis of Land and Property Tax (PBB-P2) exemption policy in DKI Jakarta

Main Authors: Asep Mohammad Iqbal, author, Add author: Ringoringo, Halomoan Achmadi, supervisor, Add author: Sri Mulyono, examiner, Add author: Manurung, Mandala, examiner
Format: Masters Doctoral
Terbitan: Universitas Indonesia , 2017
Subjects:
Tax exemption > Indonesia
Online Access: http://lontar.ui.ac.id/detail?id=20487847
ctrlnum 20487847
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><type>Thesis:Masters</type><title>Analisa kebijakan pembebasan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Provinsi DKI Jakarta = Analysis of Land and Property Tax (PBB-P2) exemption policy in DKI Jakarta</title><creator>Asep Mohammad Iqbal, author</creator><creator>Add author: Ringoringo, Halomoan Achmadi, supervisor</creator><creator>Add author: Sri Mulyono, examiner</creator><creator>Add author: Manurung, Mandala, examiner</creator><publisher>Universitas Indonesia</publisher><date>2017</date><subject>Tax exemption -- Indonesia</subject><description>Pemerintah Provinsi DKI Jakarta mengeluarkan kebijakan pembebasan pajak bumi dan bangunan perdesaan dan perkotaan (PBB-P2) atas rumah, rusunawa dan rusunami dengan NJOP s.d. Rp. 1 Miliar dalam rangka membantu beban masyarakat golongan ekonomi lemah sebagaimana diatur dalam Peraturan Gubernur Nomor 259 Tahun 2015. Penelitian ini bertujuan untuk menghitung dampak pelaksanaan kebijakan pembebasan PBB-P2 serta menghitung dan menganalisa besaran objek PBB-P2 yang mendapatkan fasilitas pembebasan atau pembebanan kembali atas PBB-P2 ditahun mendatang. Penelitian ini menggunakan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa kebijakan pembebasan PBB-P2 berdampak pada penurunan jumlah SPPT terbit dan pokok ketetapan PBB-P2 tahun 2016 namun di sisi lain juga meningkatkan &lt;em&gt;collection rate&lt;/em&gt; penerimaan PBB-P2. Selain itu terdapat masih banyaknya jumlah objek pajak yang diberikan fasilitas pembebasan PBB-P2 dibandingkan jumlah objek pajak yang dibebankan kembali PBB-P2 pada tahun mendatang dengan asumsi kenaikan NJOP BUMI per tahun sebesar 10% dan asumsi kenaikan NJOP BUMI per tahun berdasarkan kenaikan harga pasar rata-rata maksimum sebesar 20%. &lt;hr /&gt; Jakarta Provincial Government issued Land and Property Tax exemption policies for houses, rusunawa, and rusunami that valued up to IDR 1 Billion to help weak economy class society that regulated in Governor Regulation No. 259 Year 2015. The study aims to calculates the impact of Land and Property Tax exemption policies and calculates and analyze the PBB-P2 objects which have to be not imposed or to be imposed PBB-P2 in the coming years. This study using descriptive analysis method. The results showed that PBB-P2 exemption policies impact to decreased SPPT issued and the tax assessments of PBB-P2 on 2016, but the collection rate of PBB-P2 revenue has been increase. In addition there are still many objects that is granted PBB-P2 exemption compared to the objects that is charged with the PBB-P2 on the upcoming years with the assumptions NJOP rise by 10% per year and the assumptions NJOP based on average market price rise by 20% per year.</description><identifier>http://lontar.ui.ac.id/detail?id=20487847</identifier><recordID>20487847</recordID></dc>
format Thesis:Masters
Thesis
Thesis:Doctoral
author Asep Mohammad Iqbal, author
Add author: Ringoringo, Halomoan Achmadi, supervisor
Add author: Sri Mulyono, examiner
Add author: Manurung, Mandala, examiner
title Analisa kebijakan pembebasan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Provinsi DKI Jakarta = Analysis of Land and Property Tax (PBB-P2) exemption policy in DKI Jakarta
publisher Universitas Indonesia
publishDate 2017
topic Tax exemption -- Indonesia
url http://lontar.ui.ac.id/detail?id=20487847
contents Pemerintah Provinsi DKI Jakarta mengeluarkan kebijakan pembebasan pajak bumi dan bangunan perdesaan dan perkotaan (PBB-P2) atas rumah, rusunawa dan rusunami dengan NJOP s.d. Rp. 1 Miliar dalam rangka membantu beban masyarakat golongan ekonomi lemah sebagaimana diatur dalam Peraturan Gubernur Nomor 259 Tahun 2015. Penelitian ini bertujuan untuk menghitung dampak pelaksanaan kebijakan pembebasan PBB-P2 serta menghitung dan menganalisa besaran objek PBB-P2 yang mendapatkan fasilitas pembebasan atau pembebanan kembali atas PBB-P2 ditahun mendatang. Penelitian ini menggunakan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa kebijakan pembebasan PBB-P2 berdampak pada penurunan jumlah SPPT terbit dan pokok ketetapan PBB-P2 tahun 2016 namun di sisi lain juga meningkatkan <em>collection rate</em> penerimaan PBB-P2. Selain itu terdapat masih banyaknya jumlah objek pajak yang diberikan fasilitas pembebasan PBB-P2 dibandingkan jumlah objek pajak yang dibebankan kembali PBB-P2 pada tahun mendatang dengan asumsi kenaikan NJOP BUMI per tahun sebesar 10% dan asumsi kenaikan NJOP BUMI per tahun berdasarkan kenaikan harga pasar rata-rata maksimum sebesar 20%. <hr /> Jakarta Provincial Government issued Land and Property Tax exemption policies for houses, rusunawa, and rusunami that valued up to IDR 1 Billion to help weak economy class society that regulated in Governor Regulation No. 259 Year 2015. The study aims to calculates the impact of Land and Property Tax exemption policies and calculates and analyze the PBB-P2 objects which have to be not imposed or to be imposed PBB-P2 in the coming years. This study using descriptive analysis method. The results showed that PBB-P2 exemption policies impact to decreased SPPT issued and the tax assessments of PBB-P2 on 2016, but the collection rate of PBB-P2 revenue has been increase. In addition there are still many objects that is granted PBB-P2 exemption compared to the objects that is charged with the PBB-P2 on the upcoming years with the assumptions NJOP rise by 10% per year and the assumptions NJOP based on average market price rise by 20% per year.
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