PENDAPATAN PAJAK DARI PBB–P3
https://doi.org/10.58303/jeko.v14i1c.2515
Keywords:
tax revenue, property taxAbstract
The Directorate General of Taxes was a partner of the government in implementing tax reform to increase tax revenue which would be managed by the government and set forth in the APBN. The purpose of this study was to determine the effect of PBB-P3 on tax revenue at DJP based on secondary data from the 2001-2019 DJPs annual report. The research method used was a confirmative method processed from quantitative data. The data analysis used was descriptive analysis, correlation coefficient, determination coefficient, significance test and simple regression. The results showed that the average increase in PBB-P3 revenue from year to year was 8.57%, while the average increase in tax revenue at DJP was 12.9%. PBB-P3 revenue has a moderate relationship (0.4025) and contributes 16.8% to the tax revenue received by DGT. The significance test shows that Ho was accepted (sig. 0.0977> 0.05) so that PBB-P3 did not have a significant effect on tax revenue at DJP.
References
Adityawarman, 2020. Dampak Covid 19, Kabupaten Tangerang beri keringanan denda PBB. Antara News, Selasa, 4 Agustus 2020. https://www.antaranews.com/ berita/1648418/dampak-covid-19-kabupaten-tangerang-beri-keringanan-denda-pbb
Direktorat Jendral Pajak. Beranda. Empat Belas Juli, Awal Reformaso Perpajakan. https://pajak.go.id/artikel/empat-belas-juli-awal-sejarah-reformasi-perpajakan
Kementrian Keuangan Republik Indonesia, 2019. Laporan tahunan 2019 Direktorat Jendral Pajak; Peningkatan Kapasitas Secara Berkesinambungan Melalui Penguatan Tata Kelola Data dan Teknologi Informasi Perpajakan.
Kurniati, Dian. 2021. Insentif PBB-P2 akan Berakhir, Kantor Bapenda Buka Hingga Sabtu. DDTC News, Rabu 17 Maret 2021. https://news.ddtc.co.id/insentif-pbb-p2-akan-berakhir-kantor-bapenda-buka-hingga-sabtu-28482
Mardiasmo, 2019. Perpajakan. Yogyakarta, Andi Offset.
Santoso, 2020. Penerimaan pajak lesu, apa dampaknya ke APBN?. Minggu, 20 September 2020. https://nasional.kontan.co.id/news/penerimaan-pajak-lesu-apa-dampaknya-ke-apbn
Sugiyono, 2017. Metode Penelitian Kombinasi (Mixed Methods). Bandung, Alfabeta.
UU no. 12 tahun 1985 tentang Pajak Bumi dan Bangunan.
UU no. 16 tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan.
UU no. 28 tahun 2009 tentang Pajak dan Retribusi Daerah
Wardoyo dan Subiyakto, 2017. Taxation: Pengantar Perpajakan Indonesia. Tangerang, Taxsys.
www.pajak.go.id
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Jurnal Ekonomis
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.