PLANNING ANALYSIS OF LAND AND BUILDING TAX OF RURAL AND URBAN SECTORS AFTER BEING LOCALLY TAXED

Authors : Liza Yulianti; Hermanto Hermanto; T. Herwanti
article cite 3 Year 2018
source: Russian Journal of Agricultural and Socio-Economic Sciences
Abstract

This study aims to analyze the land and building tax planning of rural and urban sectors implemented by the Regional Revenue Office of Sumbawa Regency and to examine deeper the planning problems arising from the Land and Building Tax of Rural and Urban sector, hereinafter referred to as PBB-PP after prevailing the Law of Regional Tax and Regional Retribution #28 of 2009 (Law of PDRB). Data analysis is conducted by using Miles and Hubberman models. The results indicate that there are several factors that have not been optimal in land and building tax of rural and urban sector planning. These factors are human resources, administrative completeness, local policy, control and accountability.


Concepts :
Urbanization and City Planning
article cite 3 Year 2018 source Russian Journal of Agricultural and Socio-Economic Sciences
SDGs
Sustainable cities and communities
Citations by Year
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2018 3