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Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS Surakarta.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018" : 12 Documents clear
Penilaian Intensifikasi PBB P2 dalam Meningkatkan Penerimaan Daerah Mega Tunjung Hapsari; Tjahjanulin Domai; Firda Hidayati
Jurnal Akuntansi dan Pajak Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.785 KB) | DOI: 10.29040/jap.v19i1.197

Abstract

The aims of this research to analyze the assessment of intensification on rural and urban land and building tax (PBB P2) in Tulungagung Regency in order to increase PBB P2 revenue through Davey Analysis based on four criteria of local tax assessment, namely: sufficiency and elasticity, justice, administrative ability, and influence of incentive. This research is classified as descriptive research through qualitative approach. Data analysis used interactive models by Miles, Huberman, and Saldana (2014). The research result based on empirical data, theoretical study, and normative study showed that intensification in the forms of technical guidance and SISMIOP data base maintenance are give negative implication on administrative ability assessment due to lack of quality and quantity of human resources. While, monitoring and delivery of SPPT can give positive implication on judgment of justice. Then, presence of socialization on regional regulation and reward giving and sanction imposition, are give positive implication on assessment of elasticity and influence of incentive.
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Jurnal Akuntansi dan Pajak Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.612 KB) | DOI: 10.29040/jap.v19i1.323

Abstract

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