Untag Business and Accounting Review
Vol 2, No 1: April 2023

Potential and Projection Study of Land and Building Tax

Ali Umar Dhani (Universitas 17 Agustus 1945 Semarang)



Article Info

Publish Date
01 May 2023

Abstract

Land and Building Tax is one of the regional taxes that has a major contribution to city or regency regional revenues. The purpose of this research is to find out and map the potential income from Land and Building Tax in Semarang City. The research population is all taxpayers in the city of Semarang which includes 16 districts. The sampling technique used in this study used a purposive sampling technique. The data analysis used in this study is a quantitative descriptive analysis using the least squares analysis tool. The results of the study show that the effectiveness, targets, and realization, as well as projected revenue from Land and Building Tax, have increased, except during a pandemic. The Semarang City Government is expected to be able to increase land and building tax revenues, including with an online system and increasing public awareness in paying taxes.

Copyrights © 2023






Journal Info

Abbrev

UBAR

Publisher

Subject

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

Description

UNTAG Business and Accounting Review, an electronic international journal, provides a forum for publishing original research articles, review articles from contributors, and novel technology news related to management, accounting, and economics. This journal encompasses original research articles, ...