Miftah : Jurnal Ekonomi dan Bisnis Islam
Vol. 1 No. 2 (2023): October 2023

Penetapan Nilai Jual Objek Pajak yang Berimplikasi pada Penerimaan PBB-P2 Kota Cilegon Tahun 2014-2018

Deasy Femayona Devi (Universitas Al-Khairiyah)

Article Info

Publish Date
25 Oct 2023

Abstract

The purpose of this study was to determine the determination of the sale value of tax objects as the basis for the imposition of PBB-P2 at the City of Cilegon, the level of effectiveness and contribution of the receipt PBB-P2 at the City of Cilegon, the factors can hamper the receipt of PBB-P2 at the City of Cilegon and efforts that can optimize the  revenue PBB-P2. The method used in this research is descriptive qualitative method. The results showed that the Determination of the Sales Value of Tax Objects as the basis for the imposition of PBB-P2 in the City of Cilegon used a price comparison method which was conducted once a year. The level of effectiveness PBB-P2 in the city of Cilegon in 2014-2018  very effective,  And the contribution of PBB-P2 in the city of Cilegon is still in the category of under-contributing the Regional Original Revenue.

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Journal Info
Miftah : Jurnal Ekonomi dan Bisnis Islam
Website

Abbrev

miftah

Publisher

Yayasan Pondok Pesantren Sunan Bonang Tuban

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Miftah : Jurnal Ekonomi dan Bisnis Islam adalah jurnal penelitian peer-review yang menerima manuskrip dalam bidang : 1. Ilmu Manajemen 2. Ilmu Ekonomi 3. Ilmu Makro Ekonomi Islam 4. Ilmu Makro Ekonomi 4. Ekonomi Syariah 5. Keuangan Syariah 6. Manajemen Operasional dan ...