Analysis of Calculation of Regional Taxes (PBB-P2 and BPHTB) on Increasing Native Regional Income

Kiki Wibhawa ()
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Kiki Wibhawa: Hasanuddin University

A chapter in Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), 2023, pp 663-671 from Springer

Abstract: Abstract Land and Building Tax for the Urban and Rural Sector (PBB-P2) and Regional Tax on Land and Building Rights Acquisition Fees (BPHTB) are a very important part of Regional Original Income. Achievement of revenue targets and determination of revenue targets for (PBB-P2) and (BPHTB) must be accurate. In order to analyse the determination of the PBB P-2 and BPHTB revenue targets, a qualitative approach was conducted in this study. In regional fiscal policies, it is necessary to calculate the potential land and building tax for the urban rural sector (PBB-P2) and land and building rights acquisition fees (BPHTB). This calculation is obtained by identifying the independent variables that affect revenue so that the Regional Government can make appropriate policies to increase Regional Original Revenue Revenues originating from regional taxes, especially BPHTB and PBB-P2 with the aim that variables that can be controlled by the Regional Government will become the focus of Fiscal Policy policies Area.

Keywords: Local Own Revenue; Urban and Rural Land and Building Tax; Fees for Acquisition of Land and Building Rights (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-146-3_62

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DOI: 10.2991/978-94-6463-146-3_62

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