Skripsi
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) KONTRIBUSINYA TERHADAP PAJAK DAERAH DAN PENGARUNYA TERHADAP PERTUMBUHAN EKONOMI (STUDI PADA KOTA-KOTA DI SUMATERA SELATAN)
ABSTRACT ANALYSIS OF THE EFFECTIVENESS OF RECEIPT OF LAND AND BUILDING TAX (UN) CONTRIBUTION TO LOCAL TAXES AND THEIR EFFECT ON ECONOMIC GROWTH (Study of Cities in South Sumatra) By: Tahada; didik Susetyo; Siti Rohima This study aims to determine the effectiveness of land and building tax revenue (PBB) its contribution to local taxes and to economic growth (study in Cities in South Sumatra). This study uses secondary data. The analytical technique used is descriptive quantitative analysis with analysis of the effectiveness of land and building taxes, analysis of the contribution of land and building taxes to local taxes, and panel data analysis. The findings obtained are that the effectiveness of land and building tax revenues in four cities in South Sumatra Province has increased every year with an average percentage of 74.78%. The contribution of land and building taxes to increase local taxes in four South Sumatra is categorized as very low, where the average percentage is only 8.11%. This shows that the four cities in South Sumatra are lacking in optimizing the sources of land and building tax revenue (PBB) which causes the contribution to local taxes to be very lacking. Based on estimates of the use of the fixed effect model (FEM) land and building taxes have a significant effect on economic growth. The contribution of local taxes to economic growth does not have a simultaneous effect, this is because the contribution of local taxes in the City of South Sumatra Province is still very low. Keywords: Land and Building Tax, Regional Tax, Economic Growth
Inventory Code | Barcode | Call Number | Location | Status |
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2207003724 | T79285 | T792852022 | Central Library (Referens) | Available |
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