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PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP OPTIMALISASI PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH KOTA BANDUNG TAHUN 2017-2021

Main Authors: Nurajijah, Rubiar Rachman, Fatwa, Dzulfiqar , Imam
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Publika Citra Media , 2024
Subjects:
PBB-P2
Bandung City PAD
Online Access: https://jurnal.publikacitramedia.com/index.php/jna/article/view/64
https://jurnal.publikacitramedia.com/index.php/jna/article/view/64/49
ctrlnum article-64
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"><title lang="en-US">PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP OPTIMALISASI PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH KOTA BANDUNG TAHUN 2017-2021</title><creator>Nurajijah</creator><creator>Rubiar Rachman, Fatwa</creator><creator>Dzulfiqar , Imam</creator><subject lang="en-US">PBB-P2</subject><subject lang="en-US">Bandung City PAD</subject><description lang="en-US">This research aims to find out how much influence the Rural and Urban Land and Building Tax (PBB-P2) has on regional original income (PAD) in the City of Bandung. Based on target data and the realization of the effectiveness and contribution of regional taxes to Bandung City's original regional income, there is a decrease in the realization of achievements from year to year. This is influenced by less than optimal land and building tax collection in the urban and rural sectors. The data processing is based on the realization of land and building tax targets as well as regional original income data with an observation period from 2017 to 2021 and secondary data in the form of monthly data for 5 years. The results show that the average contribution of land and building tax to local revenue only produces a ratio of 16%. From the results of hypothesis testing, there is a significant influence between PBB-P2 and the Bandung City PAD</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-05-18</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/64</identifier><identifier>10.62237/jna.v1i2.64</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024; 422-433</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/64/49</relation><rights lang="en-US">Copyright (c) 2024 Nurajijah, Fatwa Rubiar Rachman, Imam Dzulfiqar</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-64</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Nurajijah
Rubiar Rachman, Fatwa
Dzulfiqar , Imam
title PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP OPTIMALISASI PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH KOTA BANDUNG TAHUN 2017-2021
publisher Publika Citra Media
publishDate 2024
topic PBB-P2
Bandung City PAD
url https://jurnal.publikacitramedia.com/index.php/jna/article/view/64
https://jurnal.publikacitramedia.com/index.php/jna/article/view/64/49
contents This research aims to find out how much influence the Rural and Urban Land and Building Tax (PBB-P2) has on regional original income (PAD) in the City of Bandung. Based on target data and the realization of the effectiveness and contribution of regional taxes to Bandung City's original regional income, there is a decrease in the realization of achievements from year to year. This is influenced by less than optimal land and building tax collection in the urban and rural sectors. The data processing is based on the realization of land and building tax targets as well as regional original income data with an observation period from 2017 to 2021 and secondary data in the form of monthly data for 5 years. The results show that the average contribution of land and building tax to local revenue only produces a ratio of 16%. From the results of hypothesis testing, there is a significant influence between PBB-P2 and the Bandung City PAD
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library_id 7872
collection Jurnal Nusa Akuntansi
repository_id 19891
subject_area AKUNTANSI
city KOTA TANGERANG
province BANTEN
repoId IOS19891
first_indexed 2024-06-13T03:55:51Z
last_indexed 2024-06-13T09:24:50Z
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