The Transformation of Bea Acquisition Rights to Land and Buildings (BPHTB): Case Study in Kediri City of East Java

Soewardi, Tiara Juniar; Ananda, Candra Fajri

doi:10.1016/j.sbspro.2015.11.157

Cited by 4 publications

(7 citation statements)

References 7 publications

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“…The realization of FALBR revenue during the period from 2011-2018 also tends to fluctuate. The tendencies of FALBR revenues and contribution are similar to the research results of Idris (2016), but different from the results of research by Soewardi and Ananda (2015). Meanwhile, restaurant tax is the only tax that is categorized as moving ahead and growing rapidly.…”

Section: Ratio Analysis Of Local Taxessupporting

confidence: 48%

“…There have not been many studies on the ability of local governments to alter overall tax revenue in developing countries, especially not in Indonesia, which has applied the concept of regional autonomy for a long time. Research conducted by Soewardi and Ananda (2015) and Idris (2016) only examines the role of the FALBR on local tax revenue and the constraints faced in tax collection. Research conducted by Nendi, Firdaus, and Riwanto (2019) also only focuses on land and building taxes in reviewing local taxes as part of LSOR.…”

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confidence: 99%

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Arintoko

Bawono

2021

VPA

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This study aims to analyze the optimization of the local tax revenues of Tegal City, Indonesia, based on ratio analysis and Klassen Typology mapping. The taxes that are a priority for optimizing efforts as a source of local tax revenue in Tegal City are: street lighting tax; the fee for the acquisition of land and building rights (FALBR); land and building tax; and restaurant tax. Based on analysis via the Klassen Typology, the performance of street lighting tax, FALBR, and land and building tax revenues must be maintained, with an increase in the complete and updated potential database and tax collection efficiency due to their high contributions. Meanwhile, restaurant tax is a tax that has been increased and is growing rapidly, and still allows for further enhancement. Although they contribute relatively little, entertainment tax, hotel tax, and parking tax also have great potential, and can be increased further because they have high growth beyond that of local tax revenue.

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Section: Ratio Analysis Of Local Taxessupporting

confidence: 48%

mentioning

confidence: 99%

Untitled

Arintoko

Bawono

2021

VPA

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“…Presbitero et al (2014) berpendapat bahwa ketergantungan yang lebih besar pada pajak properti pada pemerintah daerah berkontribusi pada disiplin fiskal, menunjukkan bahwa desentralisasi fiskal harus mendukung instrumen basis pajak yang responsif. Soewardi & Ananda (2015) menemukan bahwa pelaksanaan desentralisasi BPHTB di Kota Kediri, Jawa Timur adalah kebijakan yang tepat dilakukan untuk meningkatkan kapasitas fiskal. Selain itu, Pemerintah Kota Kediri dinilai cukup siap mengelola sendiri BPHTB di daerahnya yang dinilai dari segi kelembagaan, SDM, dan infrastruktur.…”

Section: Pendahuluanunclassified

“…Selain itu, Pemerintah Kota Kediri dinilai cukup siap mengelola sendiri BPHTB di daerahnya yang dinilai dari segi kelembagaan, SDM, dan infrastruktur. Temuan ini juga dikuatkan oleh Hutomo (2017) Berdasarkan kajian literatur tersebut, penelitian empiris mengenai pengaruh pengalihan BPHTB terhadap penerimaan BPHTB secara agregat pada level kabupaten dan kota di Indonesia menjadi menarik untuk dilakukan, mengingat penelitian BPHTB terdahulu baru terbatas pada penelitian deskriptif dan hanya melibatkan daerah tertentu saja (Soewardi & Ananda, 2015;Sari et al, 2018;Zamaya et al, 2020;Rizkina, 2019). Penelitian empiris terhadap pengaruh pengalihan PBB P2 yang juga merupakan pajak berbasis properti pun baru dilakukan terbatas pada 7 kabupaten dan kota (Haldenwang, 2017).…”

Section: Pendahuluanunclassified

Pengaruh Kebijakan Pengalihan BPHTB Terhadap Penerimaan BPHTB Kabupaten Dan Kota Di Indonesia Periode Tahun 2006-2019

Sari

Qibthiyyah

2023

j. ekonomi & kebijak. publik

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This study aims to determine the effect of land and building transfer tax (BPHTB) devolution on district and municipality BPHTB revenues in Indonesia. Through the policy enacted by Law Number 28 of 2009 concerning local taxes and charges (PDRD), local governments have devolved the authority to manage BPHTB in their respective regions. The analysis was carried out using the fixedeffect method during the period 2006 to 2019 (2007 was excluded due to data limitations) at the district and municipality levels in Indonesia. The variable of interest used in this study is the dummy of the year when BPHTB realization data were found in the Local Statement of Budget Realization as a proxy for BPHTB Devolution Policy. The results showed that the policy was proven to have a significant effect on increasing district and municipality BPHTB revenues in Indonesia. This is due to the enthusiasm of local governments, especially those with high potential for BPHTB revenue, to implement the policy. The strategy and steps for transferring BPHTB from the central government to the regions that are clearly and consistently defined are also factors supporting the devolution policy. In addition, the self-assessment nature of BPHTB makes the role of local government in managing BPHTB easier than other tax management, such as land and building tax for rural-urban sector (PBB P2) which requires a more complicated administrative process.

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“…First, the Job Creation Act provides easy market access, financing, licensing, business development, and supply chains. Second, the ability of MSMEs to create job opportunities is getting bigger, because the problem is about employment (Soewardi & Ananda, 2015). Third, it can get convenience to optimize the potential of local startups.…”

Section: Reduction Of Digitalization Policy In Indonesian Msmesmentioning

confidence: 99%

Reduction of Digitalization Policy in Indonesian MSMEs and Implications for Sharia Economic Development

Kusumaningtyas

Subekti²,

Jaelani³

et al. 2022

JURIS

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Micro, Small, and Medium Enterprises are one of Indonesia's economic buffer pillars. However, its position as a financial buffer still faces various problems. The purpose of this research is to examine the reduction of digitalization policies for Indonesian MSMEs and their implications for the development of the Islamic economy. This research is normative legal research with a statutory approach. The results showed that the provisions in the Copyright Law that require the digitization of MSMEs make its management more efficient and straightforward. During the COVID-19 pandemic, there has been a twofold increase in the number of businesses transitioning to the digital ecosystem. MSMEs are present in the development of the Islamic economy, with the possibility of managing MSMEs in the technology-based halal industry. Deregulation is carried out by simplifying regulations in order to improve the flow of bureaucracy. However, behind the ease, there are obstacles experienced by MSMEs in their digitalization efforts, including blocks in terms of community culture, regulation, and structure

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The Transformation of Bea Acquisition Rights to Land and Buildings (BPHTB): Case Study in Kediri City of East Java

Cited by 4 publications

References 7 publications

Untitled

Untitled

Pengaruh Kebijakan Pengalihan BPHTB Terhadap Penerimaan BPHTB Kabupaten Dan Kota Di Indonesia Periode Tahun 2006-2019

Reduction of Digitalization Policy in Indonesian MSMEs and Implications for Sharia Economic Development

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