PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) SEKTOR PERKOTAAN PADA BADAN PENDAPATAN DAERAH KOTA PEKANBARU

Authors

  • Ryan Subagya Universitas Muhammadiyah Riau
  • Evi Marlina Universitas Muhammadiyah Riau
  • Agustiawan Universitas Muhammadiyah Riau

Abstract

This study aims to analyze the effectiveness of Land and Building Tax Receipts and Contributions to the urban sector on Local Own Revenue at the Pekanbaru City Regional Revenue Agency from 2020 to 2022, and efforts to increase Land and Building Tax revenues. This type of research uses descriptive qualitative research. The results of the study show that the assessment of Land and Building Tax revenue in the city of Pekanbaru in 2020-2022 is not effective. The amount of PBB-P2   contribution from 2020 to 2022 is included in the Moderate criteria. Efforts to increase Land and Building Tax revenues by conducting socialization both in person and online As well as providing discounts and also eliminating tax penalties to ease the burden on taxpayers, the Pekanbaru City Regional Revenue Agency also imposes sanctions on taxpayers in the form of affixing stickers to buildings belonging to taxpayers who have tax debts so that it is expected that taxpayers are aware of their obligations in paying taxes.

 

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Published

2023-12-08

How to Cite

Subagya, R., Marlina, E., & Agustiawan. (2023). PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) SEKTOR PERKOTAAN PADA BADAN PENDAPATAN DAERAH KOTA PEKANBARU. Prosiding Konferensi Riset Akuntansi Riau, 1(1), 126–138. Retrieved from https://prosiding.konrariau-iaikapd.web.id/index.php/konra/article/view/10

Issue

Vol. 1 No. 1 (2023): Prosiding Konferensi Riset Akuntansi Riau 4

Section

Articles