Sutono, Petrus (2023) KEBIJAKAN PENGURANGAN PAJAK BUMI DAN BANGUNAN SEBAGAI STRATEGI OPTIMALISASI KEPATUHAN MEMBAYAR PAJAK DI KOTA YOGYAKARTA. Caritas pro Serviam, 46 (1). pp. 21-28. ISSN 1410-4547
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Abstract
Tax is one of the tools to collect public funds to the state. Land and Building Tax (PBB) is a source of regional income contributing sufficiently to the region's own-source revenue. The local government always maximizes land and building taxes by increasing the selling price of tax objects (NJOP), hoping that the revenue target will be met. In its implementation, land and building tax collection did not run smoothly, due to objections of the community to paying taxes. The strategy pursued by the local government is by providing tax relief from paying land and building taxes.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | taxes, Land and Building Tax, selling price of tax objects, region's own-source revenue, tax relief. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | P3M ASMI Santa Maria |
| Date Deposited: | 11 Aug 2023 04:23 |
| Last Modified: | 11 Aug 2023 04:23 |
| URI: | http://repository.asmistmaria.ac.id/id/eprint/241 |
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