Studi Komparatif Efektivitas Pengelolaan Pajak Bumi dan Bangunan (PBB) Sebelum dan Sesudah Berlakunya Undang-Undang No. 28 Tahun 2009 pada Kabupaten Kediri
Abstract: One of the
government's efforts in promoting the region and increase local revenue with
inaugurate Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi
Daerah. With the existence of these laws, there is delegation of authority as
well as the acceptance of PBB to local governments. According to Direktorat
Jenderal pajak (DJP), when PBB is managed by central government, local governments
acquire part of PBB amounted to only 64.8%. With the delegation of authority is
the local government can manage PBB equal to 100% of its acceptance..This
policy conducted begin no later than January 1,2014. Kabupaten Kediri implement
this policy in 2013. During this time the effectiveness of the PBB reception is
always above 100%, which means that the realization of PBB always through the
target.
Penulis: ALVY RAHMATIKA, Susi
Handayani
Kode Jurnal: jpakuntansidd150653
