Skripsi

PENGARUH PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN (PBB) DENGAN MENGGUNAKAN E-SPPT TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG

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Penilaian

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This study aims to examine the effect of revenue from Acquisition Fees on Land and Building (BPHTB) and Land and Building Tax (PBB) on Regional Original Revenue (PAD) of Palembang City, both before and after the implementation of the Electronic Tax Notification System (E-SPPT). The method used in this research is descriptive quantitative method with multiple linear regression analysis approach with SPSS Version 27 analysis tool. The data used is secondary data obtained from the Regional Tax Management Agency and BPKAD Palembang City during the period 2014 to 2023. This study examines the relationship between the independent variables BPHTB and PBB to the dependent variable PAD before and after the implementation of E-SPPT. The results showed that both before and after the existence of E-SPPT BPHTB and PBB partially and simultaneously had a significant effect on PAD, with a stronger influence after the implementation of E-SPPT.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002407	T171570	T1715702025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1715702025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvii, 102 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

382.707

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Bea Tanah dan Bangunan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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