Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal AK-99
Ratnawati D
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis Of Revenue Of Land And Building Tax On Increasing Regional Genuine Income In Enrekang Regency Ratnawati D
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.025 KB)

Abstract

Natural resources in the form of land and buildings are potentials whose existence must be maintained and preserved in order to support and increase Enrekang Regional Original Income. The use of land and building tax without direct compensation can be enforced based on applicable laws and regulations and used to fund operations in terms of government administration in the province of Enrekang. This research was carried out with the aim of knowing the Analysis of Land and Building Tax (PBB) Revenue on the Increase of Regional Original Income of Enrekang Regency. The type of this research is descriptive qualitative research. Data collection techniques used in this study were interviews, observation and documentation. The results of the study show that Land and Building Tax Receipts towards the increase in Regional Original Income of Enrekang Regency have increased and decreased (fluctuated) even though the achievement of the target can only be realized precisely in the last fifth year. And in several other years,the target was far from being realized due to several factors that occurred, both internal factors and external factors that affected Regional Original Income.
Co-Authors