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

  • Aida Nurul Hidayah Universitas Mercu Buana Jakarta
  • Suparno 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.

 

Published
2019-07-18
How to Cite
Nurul Hidayah, A., & Suparno. (2019). ANALISIS PENERAPAN PEMBEBASAN PBB DAN BPHTB TERHADAP PENERIMAAN PAJAK DAERAH (Studi Empiris di UPPRD Tanjung Priok). Jurnal 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

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