Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

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

Authors
Kiki Wibhawa1, *
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: Kwibhawa@gmail.com
Corresponding Author
Kiki Wibhawa
Available Online 29 May 2023.
DOI
10.2991/978-94-6463-146-3_62How to use a DOI?
Keywords
Local Own Revenue; Urban and Rural Land and Building Tax; Fees for Acquisition of Land and Building Rights
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 May 2023
ISBN
10.2991/978-94-6463-146-3_62
ISSN
2352-5428
DOI
10.2991/978-94-6463-146-3_62How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Kiki Wibhawa
PY  - 2023
DA  - 2023/05/29
TI  - Analysis of Calculation of Regional Taxes (PBB-P2 and BPHTB) on Increasing Native Regional Income
BT  - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
PB  - Atlantis Press
SP  - 663
EP  - 671
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-146-3_62
DO  - 10.2991/978-94-6463-146-3_62
ID  - Wibhawa2023
ER  -