Jurnal Ekonomi Syariah Pelita Bangsa
Vol. 5 No. 02 (2020): JESPB EDISI OKTOBER 2020

Pengaruh Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB), Pajak Bumi dan Bangunan, dan Pajak Resto Terhadap Pendapatan Asli Daerah (PAD) Dalam Perspektif Ekonomi Islam (Studi pada Kabupaten Malang 2017-2019)

Arif Hakim (Universitas Muhammadiyah Malang)
Dinda Arifiana (Universitas Muhammadiyah Malang)
Mochamad Rifa'i (Universitas Muhammadiyah Malang)
Muhammad Ainulyaqin (STAI Pelita Bangsa)

Article Info

Publish Date
25 Nov 2020

Abstract

Local taxes are an important source of local revenue which is useful for financing regional government administration. BPHTB, PBB, and Resto Tax are local taxes that have an effect in every region, as well as in Malang Regency. The contribution of local taxes in each region varies. This study aims to analyze the influence of BPHTB, PBB, and Resto Tax on PAD Malang Regency in the 2017-2019 period from an Islamic economic perspective. This type of research uses quantitative methods. The results of this study indicate that BPHTB has a positive effect on PAD, while PBB and Resto Tax have a negative effect on PAD in Malang Regency. This research is in line with the opinion of the Islamic figure Abu Yusuf who argues that kharaj (land tax) is allowed with the aim of applying taxes as state revenue to bring benefits to the community.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Ekonomi Syariah Pelita Bangsa
Website

Abbrev

jespb

Publisher

Universitas Pelita Bangsa

Subject

Religion Education

Description

Jurnal Ekonomi Syariah Pelita Bangsa is a peer review of national journals published by Sharia Economics Study Program, Faculty of Islamic Religion, University of Pelita Bangsa, Bekasi. Editors appreciately welcome all public especially academics, researchers, and educators to donate their ...