ANALISIS PENERAPAN PEMBEBASAN PBB DAN BPHTB TERHADAP PENERIMAAN PAJAK DAERAH (Studi Empiris di UPPRD Tanjung Priok)

Authors

  • Universitas Mercu Buana Jakarta
  • Universitas Mercu Buana Jakarta

DOI:

https://doi.org/10.21009/wahana.14.017

Keywords:

Building Land Taxes, BPHTB, Local Tax Revenue

Abstract

This study aims to analyze the effect of applying Governor Regulation No. 259 of 2015 concerning exemption from Building Land Taxes and Governor Regulation No. 126 of 2017 concerning the exemption of BPHTB from the Regional Tax revenues of the DKI Jakarta Province. The data used is a report on local tax revenues in the Tanjung Priok District in 2013-2015. There are 2 independent variables, namely the application of Governor Regulation No. 259 of 2015 and Governor Regulation No. 126 of 2017. This research shows that the application exemption from Building Land Taxes and BPHTB influence to Local Tax Revenue.

 

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Published

2019-07-18

How to Cite

Aida, & Suparno. (2019). ANALISIS PENERAPAN PEMBEBASAN PBB DAN BPHTB TERHADAP PENERIMAAN PAJAK DAERAH (Studi Empiris di UPPRD Tanjung Priok). Jurnal Ilmiah Wahana Akuntansi, 14(1), 101–111. https://doi.org/10.21009/wahana.14.017

Issue

Vol. 14 No. 1 (2019): Jurnal Ilmiah Wahana Akuntansi

Section

Articles

License

Creative Commons License
Jurnal Ilmiah Wahana Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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