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.
Published by | STIE AAS Surakarta |
Journal Name | Jurnal Akuntansi dan Pajak |
Contact Phone | - |
Contact Name | - |
Contact Email | - |
Location | Kota surakarta, Jawa tengah INDONESIA |
Website | jap| http://www.jurnal.stie-aas.ac.id/index.php/jap| |
ISSN | ISSN : 1412629X, EISSN : 25793055, DOI : -, |
Core Subject | Economy, Social, |
Meta Subject | Economics, Econometrics & Finance, Social Sciences, |
Meta Desc | 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. |
Penulis | Hapsari, Mega Tunjung , Domai, Tjahjanulin , Hidayati, Firda |
Publisher Article | STIE AAS |
Subtitle Article | Jurnal Akuntansi dan Pajak Vol 19, No 1 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 |
Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
View Article | http://www.jurnal.stie-aas.ac.… |
DOI | https://doi.org/10.29040/jap.v19i1.… |
DOI Number | DOI: 10.29040/jap.v19i1.197 |
Download Article [1] | http://www.jurnal.stie-aas.ac.id/index.p… |
Download Article [2] | http://download.garuda.ristekdikti.go.id… |
Informasi yang terkait dengan Penilaian Intensifikasi PBB P2 dalam Meningkatkan Penerimaan Daerah
Penilaian Penilaian autentik Skala penilaian Standar Penilaian Indonesia Penilaian (pendidikan) Penilaian konten Skala penilaian depresi Hamilton Penilaian bahasa Penundaan penilaian Penilaian teknologi Program Penilaian Pelajar Internasional Penilai Penilaian pabean Lembaga Penilai Harga Efek Perusahaan penilai Uji kompetensi Penilaian saham Sistem Penilaian Keberlanjutan Global Ujian Pencapaian Sekolah Rendah Kerangka Penilaian Tingkat Keparahan Pandemi Daftar sistem penilaian poin Kejuaraan Dunia FIM Sistem klasifikasi usia film Motion Picture Association of America Ekstensi Sistem Penilaia…
n Alfabet Fonetik Pengukuran kinerja Mitra bestari Sistem peringkat Elo