ANALISA..TINGKAT..EFEKTIVITAS..PENERIMAAN..PAJAK..BUMI.. DAN BANGUNAN PERDESAAN DAN PERKOTAAN.. DI..KABUPATEN BARITO SELATAN

Authors

  • Deswandy Andrean Wicaksono Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
  • Sufi Jikrilah Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat

DOI:

https://doi.org/10.20527/jrup.v2i1.17

Keywords:

Effectiveness, Land and Building Tax, Entertainment Tax

Abstract

This research..aims to analyze how far the effectiveness of receiving Rural and Urban Land and Building Tax in South Barito Regency. The research shows that the effectiveness of PBB-P2 in the last 5 years is categorized as quite effective and with various efforts made BPKAD of Barito..South..Regency to continue to increase revenue of land and building tax in rural and urban areas.

References

Suandy, Erly. 2016. Hukum Pajak ( Edisi 7). Jakarta: Salemba Empat.

Mahmudi. 2019, Analisis laporan Keuangan Pemerintah Daerah, Edisi 4 UPP STIM YKPN, Yogyakarta.

Waluyo. 2013...Perpajakan..Indonesia. ..Salemba Empat, Jakarta. Gunandi

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Published

2021-04-22

Issue

Vol. 2 No. 1 (2021)

Section

Articles

License

Copyright (c) 2021 JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN

Creative Commons License

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