Analisis Penetapan Nilai Jual Obyek Pajak Bumi dan Bangunan Sektor Perkebunan sebagai Upaya Peningkatan Sumber Pendapatan Daerah

DOI: https://doi.org/10.34007/jehss.v1i1.2
Abdul Kadir(1),


(1) Universitas Medan Area

Abstract


The purpose of this paper is to explore the sources of income from the plantation sector, through policies in the form of changes in determining the amount of Tax Object Sales Value, Land and Building Tax (PBB NJOP) based on macroeconomic variables and crop productivity as well as the effect on Regional Original Income (PAD ) This paper focuses on NJOP by using primary data to analyze stakeholder perceptions and secondary data for path equation analysis. The results showed that simultaneously the variables of economic growth and population density had a significant effect on NJOP at a 95% confidence level. Partially economic growth variables and population density have a significant effect on NJOP at a 95% confidence level. The ability of economic growth variables and population density together can provide an explanation of the NJOP variation of 38.70%. Together, the variables of economic growth, population density and NJOP have a significant effect on the United Nations at a 95% confidence level. Partially economic growth, population density and NJOP have a significant effect on the United Nations at a 95% confidence level. The ability of economic growth, population density and NJOP are jointly able to provide an explanation of the UN variation of 67.20%. Simultaneously the variables of economic growth, population density, NJOP and PBB significantly affected PAD at 95% confidence level. Partially, the variables of economic growth, population density, NJOP and PBB significantly affected PAD at 95% confidence level. Variables of economic growth, population density, NJOP and PBB together are able to provide an explanation of PAD variation of 67.70%.

Keywords


Economic Growth, Population Density, Tax Object Sales Value, Land and Building Tax, Regional Original Income.

Full Text:

PDF
DOI: https://doi.org/10.34007/jehss.v1i1.2

References


Dinas Pendapatan Daerah Provinsi Sumut. (2002). Studi Potensi Sumber PunRutan Daerah Terhadap Objek Atas Pemanfaatan dan Pengelolaan SDA yang Potensial di Provinsi Sumatera Utara. Medan..

Fauzi. (2001). Otonomi Daerah Sumberdaya Alam Lingkungan. Lapera Pustaka Utama. Yogyakarta.

Girsang, B. (2004). Wajah Pembangunan Perkehutanan di Provinsi Sumatera Utara Kedepan (Tahun 2005/2010).

Ismail, T. (2005). Pengaturan Pajak Daerah di Indonesia, Penerbit Pusat Evaluasi Pajak dan Retribusi daerah BAPEKKI. Dep Keuangan Republik Indonesia.

Kurniawan & Agus P. (2004). Pajak Daerah dan Retribusi Daerah di Indonesia. Penerbit Bayu Media Publishing. Malang.

Lubis, A. (2005). Otonomi Daerah: Suatu Anali.sis Tentang Pendapatan Daerah Kota Medan. Tesis. USU. Medan.

Marsudi. (1994). Ekonomi Pembangunan. Penerbit Gadjah Mada Press. Yogjakarta.

Undang-undang Republik Indonesia No. 12 Tahun 1985 tentang Pajak Bumi dan Bangunan.

Undang-undang Republik Indonesia No. 33 Tahun 2004 tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.

Undang-undang Republik Indonesia No. 18 Tahun 2004 tentang Perkebunan.

Peraturan Pemerintah No. 48 Tahun 1997 tentang Penetapan Besarnya Nilai Jual Kena Pajak untuk Penghitungan PBB.

Peraturan Pemerintah No. 74 Tahun 1998 tentang Penetapan Besarnya Nilai Jual, Kena Pajak untuk Penghitungan Pajak Bumi dan Bangunan.




DOI: https://doi.org/10.34007/jehss.v1i1.2

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Journal of Education, Humaniora and Social Sciences (JEHSS)

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Journal of Education, Humaniora and Social Sciences (JEHSS)

Publisher: Mahesa Research Center

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International Public License