Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Vol 11 No 2 (2018): Juli-Desember

UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH MELALUI BEA PERALIHAN HAK ATAS TANAH DAN BANGUNAN DI KABUPATEN BOJONEGORO

Edy Suhartono (Unknown)
Zafira MP (Unknown)



Article Info

Publish Date
30 Dec 2018

Abstract

Regional Original Income (PAD) can be seen as one of the indicators or criteria for measuring a region's dependence on the central government in carrying out development. Therefore, the government continues to strive to implement regional tax revenues to increase regional original income in tax collection. Regional Original Income (PAD) can be used as a determination of the degree of independence of an area. In order for BPHTB collection to work properly, the Regional Government concerned must first have a Regional Regulation (Perda) which regulates it, if it does not have a Regional Regulation, then the Regional Government may not collect BPHTB. Thus, people who buy property in regions that do not have a local regulation, the community does not need to pay the BPHTB tax. The community also needs to be aware that in the future there will be a diversity of systems and patterns of BPHTB collection wherein each local government is given the freedom to manage according to their capabilities.

Copyrights © 2018






Journal Info

Abbrev

JUMPA

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) adalah jurnal penelitian dibidang manajemen dan akuntansi yang diterbitkan oleh STIE Cendekia Bojonegoro. Jurnal ini terbit 2 kali dalam setahun (Januari-Juni dan Juli-Desember). Fokus jurnal ini dibidang Manajemen (Manajemen Bisnis, Manajemen ...