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

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

Author

Listed:
  • Kiki Wibhawa

    (Hasanuddin University)

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.

Suggested Citation

  • Kiki Wibhawa, 2023. "Analysis of Calculation of Regional Taxes (PBB-P2 and BPHTB) on Increasing Native Regional Income," Advances in Economics, Business and Management Research, in: Muhammad Irdam Ferdiansyah & Daniella Cynthia Sampepajung & Insany Fitri Nurqamar & Rakhmat Prima Nu (ed.), Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), pages 663-671, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-146-3_62
    DOI: 10.2991/978-94-6463-146-3_62
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