Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency

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Bibliographic Information
Journal Journal of Asian Multicultural Research for Economy and Management Study
Title Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency
Author(s) Momongan, Erwin, Itje Pangkey, Jeane Langkai
Volume 2
Issue 3
Year 2021
Pages 92-101
DOI 10.47616/jamrems.v2i3.143
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Keywords Potential Tax, Regional Income, Land and Building Tax
Chicago 16th Momongan, Erwin, Itje Pangkey, Jeane Langkai. "Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency." Journal of Asian Multicultural Research for Economy and Management Study 2, no. 3 (2021).
APA 6th Momongan, E., Pangkey, I., Langkai, J. (2021). Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency. Journal of Asian Multicultural Research for Economy and Management Study, 2(3).
MHRA Momongan, Erwin, Itje Pangkey, Jeane Langkai. 2021. 'Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency', Journal of Asian Multicultural Research for Economy and Management Study, 2.
MLA Momongan, Erwin, Itje Pangkey, Jeane Langkai. "Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency." Journal of Asian Multicultural Research for Economy and Management Study 2.3 (2021). Print.
Harvard MOMONGAN, E., PANGKEY, I., LANGKAI, J. 2021. Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency. Journal of Asian Multicultural Research for Economy and Management Study, 2.
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Abstract

The purpose of this study is to analyze the contribution of  Rural and Urban Land and Building Tax (PBB-P2) to Minahasa Regency Regional Revenue, the determinant factor of PBB-P2 revenue which has the most tax objects/subjects but has not contributed to Minahasa Regency Locally-generated revenue (PAD) and Strategies in seeking PBB-P2 in Minahasa Regency to provide real contribution to local revenue. This research method includes a qualitative approach and a quantitative approach to the BPPRETDA case study method. SWOT-Quadrant Analysis. The results of quadrant 1 position score 0.29 external opportunities & 0.12 internal strengths. Progressive action, the SO matrix is recommended by BPPRETDA to increase (NJOP & tax rate 0.3%), increase (officer education, facilities & tax revenue sharing), and collect PBB-P2 data. Potential Determination of Rp.134,128,478,400,- (11% Regional Revenue). It is necessary to determine the (Selling Value of Tax Object (NJOP) of land and buildings to be increased to near market prices with office work and field inspections and to support education, training for officers is needed to continue to be carried out in collaboration with the Ministry of Finance or independently by the Regional Government.

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