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

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
Full Text
URL	Link
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.

Journal of Asian Multicultural Research for Economy and Management Study Volume 2 Issue 3 Contents

Analysis of Sales Predictions from the Point of View of the Increase in Daily Newspaper Sales Relationship Between Organizational Culture and Employee Performance Through Work Stress at the Regional Office of the East Java I Directorate General of Customs Digital Marketing and Creative Economy Theory in Economic Development During the Pandemic The Relationship Between Competence and Job Satisfaction on the Performance of Private Madrasah Tsanawiyah Teachers in the City of Surabaya Public Management: A New Public Service Oriented Concept of Public Service Impact of Interest Loan, Growth of Regional Gross Domestic Product, Inflation and Economic Growth on Loans at Credit Union in West Kalimantan, Indonesia The Influence of Leadership Style on the Effectiveness of Office Management in Integrated Services Business Offices Human Resources Development: Women Role Optimization in the Local Government Bureaucracy in Central Sulawesi, Indonesia The Effect of Multi Channel Retailing, Cooperation Synergity and Accounting Information Systems on Business Development Strategies That Impact on Business Implementation of a National Identity Number-Based Identity Card Policy in Pasangkayu Regency Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency An Empirical Evaluation of Budget Implementation on Economic Development in Nigeria Relationship Between Service Quality and Customer Delight and Customer Loyalty at the Fitness Center Business in East Java Utilization of Fad Distribution in South Buton Waters As a Fishing App by Purse Sein Fishermen in Kadatua District, Selatan Buton Regency

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.