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Journal articles on the topic 'Non-land tax'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Hastin Tri Utami and Ananda Nur Kholifah. "The Influence of Tax Knowledge, Activeness of Village Parties, and Tax Sanctions on Taxpayers' Non-Compliance in Paying Land and Building Tax." Mabsya: Jurnal Manajemen Bisnis Syariah 5, no. 2 (2023): 265–80. http://dx.doi.org/10.24090/mabsya.v5i2.9911.

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Taxpayer non-compliance is an action that referes to a situation where a taxpayer has not been able to fulfil all of his tax obligations. Evaluation data on PBB tax revenue in Ajibarang District shows that in Tipar Kidul Village from 2019-2021 there has been a reduction in taxes in the realization of the principal tax assessments. This is what causes tax non-compliance in Tipar Kidul village.Im this study, researchers analyzed the influence of tax knowladge, the activeness of village partise and tax sactions on taxpayer non-compliance in paying land and building taxes in Tipar Kidul Villafe, A

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2

Sokolovska, Alla. "Non-advalorem land taxes: features and prospects of collection." Fìnansi Ukraïni 2025, no. 2 (2025): 43–65. https://doi.org/10.33763/finukr2025.02.043.

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Introduction. Land taxes occupy a special place in the property tax system, differing from other components of the system in terms of high economic efficiency and fairness. Problem Statement. In Ukraine, as in most of the new EU member states, non-ad valorem land taxes are levied. In different countries, they have both certain common features and significant differences, primarily in the design of their structural elements and the degree of market calibration. The latter reflects attempts to improve area-based land taxes by bringing their base closer to the market value of land plots. The purp

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3

Dewi, Kirana Asmitha, and Maryanto Maryanto. "COLLECTION OF NON TAX STATE REVENUE (NON-TAX) IN THE SALE OF LAND BY LAW NO. 9 OF 2018 IN THE OFFICE OF NATIONAL LAND AGENCY SEMARANG CITY." Jurnal Akta 6, no. 4 (2020): 789. http://dx.doi.org/10.30659/akta.v6i4.7886.

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The purpose of this study was to: 1) To determine the form of non-tax state revenues (non-tax) in the transfer of land rights under Act No. 9 in 2018 at the National Land Agency of Semarang. 2) To determine the barriers and solutions in implementing the collection of non-tax state revenues (non-tax) in the National Land Agency of Semarang In the transition of land rights. The data used this research is primary data, secondary data, and data that can support tertiary study, which is then analyzed by the method of empirical juridical approach in this research means is that in analyzing the probl

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Lastu, Nobertus Purnomo, and Widya Indah Nurmalasari. "THE APPLICATION OF NON-TAXABLE SALES VALUE OF TAX OBJECT IN THE CALCULATION OF LAND AND BUILDING TAX." Jurnal Bisnis Terapan 7, no. 1 (2023): 105–14. http://dx.doi.org/10.24123/jbt.v7i1.4810.

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Land and Building Tax is given on land and building ownership for state revenue. While the Selling Value of Non-Taxable Tax Objects (NJOPTKP), is one of the components in calculating Land and Building Tax (L&B). Calculating Land and Building Tax determined by Sales Value of Tax Object (NJOP) and NJOP increases every year. The problem is whether or not NJOPTKP, used as a deduction for NJOP, influences the calculation of L&B Tax due to the absence of material changes from the deduction. In this study, NJOPTKP of L&B Tax was analyzed using a qualitative descriptive dan quantitative me

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Apriani, Rizki Nanda, and Inayati Inayati. "Alternative Policy on Progressive Tax Rate on Idle Land in the Special Capital Territory of Jakarta." Jurnal Administrasi Publik : Public Administration Journal 10, no. 2 (2020): 127–37. http://dx.doi.org/10.31289/jap.v10i2.3178.

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The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through data collection carried out using literature studies and in-depth interviews with informants, it can be concluded that with this progressive tax rate policy alternative it is believed that it can suppress effectively and precisely the concentration pattern of land ownership and control as well as speculative behavior towards land and legal entities that hoard the land. These laws and government regulations

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Widyasari, Angelina Jessica Hirawan,. "Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pbb Daerah Jakarta Barat." Jurnal Paradigma Akuntansi 3, no. 1 (2021): 277. http://dx.doi.org/10.24912/jpa.v3i1.11570.

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This study aims to determine the effect of tax knowledge, tax sanctions, and SPPT on taxpayer compliance in the payment of land and building tax in the West Jakarta area.. The design of this study uses quantitative and causal methods. The sampling technique uses non-probability sampling and the sample selection technique uses purposive sampling, with 150 respondents namely taxpayers who already own land and buildings in the West Jakarta area.. Data collection techniques using a questionnaire. The analysis used is SPSS application software version 23. Overall the results of this study indicate

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Robbani, Anila, Raffy Arnanda Faturrohman, and Ahmad Hananul Amin. "Optimization of Income Tax Revenue in Land and Building Rights Transfer Transactions." Journal of Justice Dialectical 2, no. 1 (2024): 28–42. https://doi.org/10.70720/jjd.v2i2.38.

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Income tax has the potential for revenue from transactions involving the transfer of land and building rights. However, there are still challenges to its optimal implementation. The purpose of this research is, first, to understand the mechanism of income tax imposition on transactions involving the transfer of land and buildings and, secondly the challenges in optimizing income tax on transactions involving the transfer of land and buildings. This research employs the normative legal research method, which incorporates a legislative and conceptual perspective. The legal system theory examines

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Akinlabi, Akintomide Joseph, and Victor Olutope Ige. "Land Titling: A Sine Qua Non For Enhancing Property Taxation." International Journal of Engineering and Management Research 9, no. 6 (2019): 1–6. https://doi.org/10.31033/ijemr.9.6.1.

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<strong>The use of property tax to salvage the recurrent financial insolvency of government at all levels in Nigeria have achieved little success over the years. Concerted efforts to improve this situation have achieved little success. This study therefore investigates the potential of titling at enhancing property taxation in Akure, Ondo State, Nigeria. Data was obtained from the purposive selected areas of Akure and the Ondo State Ministry of Lands and Housing as well as the Ondo State Board of Internal Revenue. Data analysis reveals that 85.5 percent of the residents are without title to th

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Leliak, Paulus, and Gatot Sasongko. "EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI SUB PAJAK DAERAH DI KABUPATEN MALUKU TENGGARA BARAT." JURNAL STIE SEMARANG 11, no. 1 (2019): 01–20. http://dx.doi.org/10.33747/stiesmg.v11i1.335.

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The purpose of this study was to determine the efficiency of local tax revenues, the contribution of sub-regional taxes to local taxes, the effectiveness of local tax revenues and sub-regional taxes. The research method is quantitative descriptive with secondary data from the Regional Revenue Agency in West Southeast Maluku Regency, West Southeast Maluku District Financial and Asset Management Agency and the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia in 2012 - 2016. The result is inefficiencies in tax collection area. The highest sub-regional

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Hutapea, Elfrida, and Yohanna M. Lidya Gultom. "The Unintended Consequences Of Tax Exemption Policy On Land And Building Tax." Eduvest - Journal of Universal Studies 4, no. 10 (2024): 9532–46. http://dx.doi.org/10.59188/eduvest.v4i10.40135.

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This study aims to examine the unintended consequences of tax exemption policy on Land and Building Tax (PBB) for Sales Value of Tax Objects (NJOP) on properties under Rp 1 billion. Using Ordinary Least Square (OLS), this study analyzes data from PBB and BPHTB (Land and Building Rights Acquisition Fees) on the land and building’s certifications as well as the sales and property transactions, during the period of 2012 to 2019 in 267 sub-district areas within DKI Jakarta. This study learnt that the greater the number of the tax entities that received tax exemption in one sub-district, the greate

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Krever, Richard, and Kerrie Sadiq. "Non-Residents and Capital Gains Tax in Australia." Canadian Tax Journal/Revue fiscale canadienne 67, no. 1 (2019): 1–22. http://dx.doi.org/10.32721/ctj.2019.67.1.krever.

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The evolution of capital gains taxation in Australia parallels that in Canada in many respects. Federal income taxes were adopted in both countries during the First World War, and in both jurisdictions the courts interpreted the term "income," the subject of taxation, using United Kingdom judicial concepts that excluded capital gains from the tax base. In the last quarter of the 20th century, both countries amended their income tax laws to capture capital gains, and in both countries concessional rates apply. Initially, the Australian capital gains tax regime had rules that paralleled those in

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Walker, Dakota B., Alican Mertan, Joshua Farley, Donna Rizzo, and Travis Reynolds. "Land Stewardship and Development Behaviors Under an Ecological-Impact-Weighted Land Value Tax Scheme: A Proof-of-Concept Agent-Based Model." Land 13, no. 11 (2024): 1795. http://dx.doi.org/10.3390/land13111795.

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Sprawling land development patterns have exacerbated ecological degradation, social fragmentation, and public health problems. Perverse incentives arise from the ability to privatize collectively created value in land rents and socialize ecological costs. Land value taxation (LVT) has been shown to encourage urban infill development by reducing or eliminating rent-seeking behavior in land markets. However, despite its purported benefits, this tax reform is value monistic in its definition of optimal land use and, therefore, does little to address the lack of non-market information to inform la

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Juliarini, Aniek. "LAND ASSET APPRAISAL POST-TAX AMNESTY, AN ADVANTAGE FOR TAXPAYER." Journal of Auditing, Finance, and Forensic Accounting 5, no. 2 (2017): 120. http://dx.doi.org/10.21107/jaffa.v5i2.3768.

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<p>Post tax amnesty 2016, the taxpayer who does not comply tax amnesty, or taxprayer who does not properly report the entire asset, the concerned asset is considered as received or obtained income when the data and/or information is discovered on the asset. According to Circular Letter of the Directorate General of Taxes Number SE-24/PJ/2017, appraisal of non-cash asset shall be conducted in accordance with the asset state and condition as of December 31, 2015 (or at the end of a different period for a Taxpayer who have a different book year ending). For the land asset, the value is set

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14

Situmeang, Melsa Trinita, and Vid Adrison. "Non-Compliance with Land and Building Tax - Rural and Urban (PBB-P2) in Special Capital Region of Jakarta." Jurnal Manajemen Pelayanan Publik 5, no. 2 (2022): 208. http://dx.doi.org/10.24198/jmpp.v5i2.37020.

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his study evaluates non-compliance of Rural and Urban Land and Building Tax (PBB-P2) in the Special Capital Region of Jakarta. This research is interesting considering the dependence of the Local Government to PBB-P2 revenue. It can be seen from sustainable efforts to maximize PBB-P2 collection. Maximizing property tax collection can be done in two ways, first by increasing the tax rate, and second, by increasing the value of property taxed (tax base). The increase of tax rate or tax base lead to increase in the amount of PBB-P2 borne by citizens as taxpayers (tax liability). This condition ca

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Angraini, Dewi, and Decky Hendarsyah. "Pengaruh Sistem Informasi Akuntansi (Komputerisasi Kegiatan Pertanahan) Terhadap Pencatatan Penerimaan Negara Bukan Pajak Pada Kantor Pertanahan Kabupaten Bengkalis." JAS (Jurnal Akuntansi Syariah) 3, no. 1 (2019): 20–36. http://dx.doi.org/10.46367/jas.v3i1.160.

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This study was conducted to determine the effect of Accounting Information Systems (Computerization of Land Activities) on the Registration of Records of Non-Tax State Revenues according to Government Regulation Number 128 of 2015. This research was conducted at the Land Office of Bengkalis Regency. Data collection was done by giving questionnaires as much as 30 copies, which were distributed to respondents who are civil servants and non-permanent employees at the Bengkalis land office using Purposive Sampling. The data obtained were then analyzed using SPSS version 23.0. The test results show

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16

Sari, Rasidah Novita, and Faisal Amri. "TAX COLLECTION ON LAND FROM AN ISLAMIC ECONOMIC PERSPECTIVE." IJMA (Indonesian Journal of Management and Accounting) 4, no. 2 (2023): 418. http://dx.doi.org/10.21927/ijma.2023.4(2).418-427.

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<p>Tax is one of the sources for the State which is collected from the people who are coercive to finance the needs of a country. In the view of Islamic economics, taxes are collected as additional income in the event of a vacancy or shortage of the Baitul Mal (State Treasury). In this study, the object of tax is land ownership or those who can use it, referring to Article 4 of Law Number 12 of 1985 and Law Number 12 of 1994 concerning PBB. Subjects who have to pay Land and Building Tax are people or entities/organizations that have rights or benefit from land or buildings. income from l

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17

Chang, Chia-Jen, and Ching-Yi Hung. "Investigation on Income Tax System of Consolidated Income from House and Land Transactions―In-depth Interview Method." International Journal of Research in Business and Social Science (2147-4478) 7, no. 1 (2018): 11–24. http://dx.doi.org/10.20525/ijrbs.v7i1.829.

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Based on the sayings of “Finance is the mother of civil affairs” and “Tax revenue is the context of national economy”, a healthy tax system based on the alternating utilization of central and local tax systems is essential for achieving the administration by law and tax balance. In light of this, the Ministry of Finance has proposed the improvement project of “Income Tax on the Consolidated Income from House and Land Transactions”. The third reading of “Amendment of Tax Act of Consolidated House and Land Taxation System” was passed by the Legislative Yuan on June 5th, 2015, and it was promulga

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18

Prots, Vasyl. "Features of property taxes and their role in the formation of local budget revenues." Socio-Economic Problems of the Modern Period of Ukraine, no. 1(135) (2019): 66–70. http://dx.doi.org/10.36818/2071-4653-2019-1-12.

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The extension of powers and functions of local self-government bodies in the context of financial decentralization should be accompanied by an appropriate increase of local taxes and fees to local budgets. Currently, property tax is a new element of the local taxation system and a financial tool for local governments. Since the property tax system is at an early stage in its development, there are a number of debatable issues, in particular, it is really necessary to assess the current system of property taxation in Ukraine, to investigate the fiscal role of property taxes and to outline direc

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Asfira, Asfira, Abdul Rijal, and Hajrah Hamzah. "PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN." Jurnal Revenue : Jurnal Ilmiah Akuntansi 5, no. 1 (2024): 471–91. http://dx.doi.org/10.46306/rev.v5i1.450.

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This research aims to analyze to analyze the influence of taxpayer awareness and tax knowledge towards Taxpayer Compliance in Paying Land and Building Taxes in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this research is land and building tax payers in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this study was 2698 Taxpayers. while the sample was 97 taxpayers taken using a non-probability sampling technique using a purposive sampling method. Data collection was carried out using questionnaires. The data analysis used i

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Yunani, Ahmad. "Implementasi Penetapan Nilai Jual Objek Pajak pada Pendapatan Asli Daerah di Kabupaten Banjar Provinsi Kalimantan Selatan." Ecoplan 5, no. 2 (2022): 120–28. http://dx.doi.org/10.20527/ecoplan.v5i2.512.

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The determination of the NJOP is based on the assessment of the land and property/buildings carried out by the Regional Government. The purpose of this research is to find out how to determine the selling value of tax objects and their implications for land and building tax revenues in Banjar Regency. The method in this research is descriptive. This research was conducted in the working area of Kertak Hanyar and Gambut Districts. The data collection technique used in this research is a field study. The data analysis method used in this research is descriptive quantitative data analysis. The re

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Qureshi, Sarfraz Khan. "Political Economy of Land Tax in Pakistan." Pakistan Development Review 25, no. 4 (1986): 839–53. http://dx.doi.org/10.30541/v25i4pp.839-853.

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Taxation of the agricultural sector is a major instrument for mobilization of the surplus to finance development projects within the agricultural sector and/or the rest of the economy. For many years, the need for a heavier taxation of agricultural land has formed part of the conventional wisdom regarding the ways of extracting agricultural surplus and increasing the tempo of agricultural development in poor countries. Land taxes have both equity and efficiency properties that gladden the hearts of both economists and vocal politicians belonging to urban areas. Taxes on land promote efficiency

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Wibisono, Bagas, and Abdul Rohman. "The Digital Transformation of Land and Building Tax Payments with Predictive Systems." Jurnal Sistem Cerdas 7, no. 3 (2024): 307–17. https://doi.org/10.37396/jsc.v7i3.459.

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Digital transformation in the tax payment sector is an essential step to enhance transparency and accountability. This research aims to develop and implement a predictive information system that can predict the payment behavior of Land and Building Tax in Village. The main problem faced is the often slow and non-transparent payment process, as well as the risk of errors or payment defaults. The developed information system uses historical data analysis methods with predictive algorithms to project the future behavior of taxpayers. This system is also equipped with a real-time validation featur

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Anggriani, Alvi, Achmad Ruslan, and Muhammad Ilham Arisaputra. "Analisis Hukum Peningkatan Tarif Nilai Objek Pajak Tidak Kena Pajak dalam Transaksi Jual Beli Tanah di Kabupaten Jember." Al-Mizan 19, no. 2 (2023): 269–86. http://dx.doi.org/10.30603/am.v19i2.3942.

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This study aims to analyze the policy of imposing acquisition value of tax objects is not taxable (NPOPTKP) tariff increases in land buying and selling transactions and the authority of the Jember district government in determining the increase in NPOPTKP rates in Jember district. This research was conducted using empirical research methods. The results of this study indicate (1) the policy of imposing an increase in tariffs of NPOPTKP in land sale and purchase transactions in Jember Regency has been regulated following with applicable laws and following with existing regional regulations, nam

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Ren, Sibo. "Impact of urban land use tax on carbon emission efficiency of urban construction land——Analysis based on panel data of 30 provinces in China." PLOS ONE 19, no. 5 (2024): e0299730. http://dx.doi.org/10.1371/journal.pone.0299730.

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Reducing urban carbon emissions is an important path for ecological civilization construction, which can be achieved through the adjustment of urban land use tax. Using provincial Panel data from 2011 to 2021, based on the analysis of urban carbon emission efficiency values using a non radial SBM model, the Tobit random effects panel model is used to explore the institutional impact of urban land use tax. The study found that urban land use tax has a significant positive promoting effect on carbon emission efficiency and shows certain regional differences. The eastern region is higher in overa

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Novita Sari, Silvia, Yulfa Mulyeni, and Eri Arianto. "Penegakan Sanksi Hukum Administrasi Bagi Wajib Pajak Yang Tidak Patuh Dalam Pembayaran Pajak Bumi Dan Bangunan Berdasarkan Peraturan Daerah Kota Solok Nomor 6 Tahun 2013 Tentang Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan." Jurnal Sarak Mangato Adat Mamakai 7, no. 2 (2022): 19–28. http://dx.doi.org/10.36665/sarmada.v5i1.148.

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Enforcement of administrative sanctions, namely a fine of 2% of the tax payable a maximum of 24 months from maturity, this results in non-compliance of taxpayers to carry out their obligations in paying PBB where tax payments made by taxpayers are not on time and there are still taxpayers who do not want to pay taxes. pay the UN. However, one of the current problems at the Solok City Tax Office is the lack of firmness in giving sanctions to taxpayers who violate their non-compliance in paying their taxes, so that taxpayers do not feel afraid not to pay their taxes. The purpose of the study was

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Khotimah, Khusnul, Sri Wahyuni, and Amin Sadiqin. "The Influence of Taxpayer Awareness and Tax Sanctions on Compliance with Land and Building Tax (PBB) Payments During the COVID-19 Pandemic in Surabaya." Journal of International Accounting, Taxation and Information Systems 1, no. 1 (2024): 19–25. https://doi.org/10.70865/jiatis.v1i1.44.

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The motivation behind this research stems from the need to compare the Regional Original Income (PAD) of Surabaya before and during the COVID-19 pandemic. It has been observed that there has been a decline in PAD gains during this period. The main objective of this study is to examine and analyze the impact of taxpayer awareness and tax sanctions on compliance with land and building tax payments. Non-compliance among taxpayers can be attributed to a lack of awareness and understanding of their tax obligations, as well as the consequences they may face. To gather data, the purposive sampling me

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Asriyana, Desy, Surianto Ilham, and La Ode Turi. "ANALISIS FAKTOR-FAKTOR PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN KOLAKA." Jurnal Akuntansi Kompetif 8, no. 1 (2025): 24–28. https://doi.org/10.35446/akuntansikompetif.v8i1.1974.

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The purpose of this investigation is to identificate what factors are more dominant in causing the land and building tax revenue to not be achieved in Kolaka Regency from 2019-2023.his research is research using a qualitative descriptive method. This study was conducted at the Kolaka Regency Regional Revenue Agency. Both primary and secondary data sources were used in this study. Researchers used evidence and interviews to gather data. Gathering information, reduction of data, presentation of data, and reaching a conclusion are the methods of data analysis that are employed. The findings of th

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BOGACHEV, Sergei V. "Special features of territorial tax incentives to accelerate economic growth." Finance and Credit 28, no. 12 (2022): 2681–702. http://dx.doi.org/10.24891/fc.28.12.2681.

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Subject. The article addresses special aspects of territorial tax incentives to accelerate economic growth Objectives. The aim is to identify the specifics of territorial tax incentives for economic growth and develop proposals to use them. Results. The study reveals features of territorial tax incentives for economic growth. The benefits are provided from own sources of budgets of subjects of the Federation and municipalities, i.e. property taxes (corporate property tax, land and transport taxes) and income tax. The privileges are available in preferential territories (SEZ, TASED, TAD) and ar

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Hart, Marie-Claire. "Protecting the Texas Nonprofit Property Tax Exemption." Texas A&M Journal of Property Law 1, no. 2 (2013): 219–43. http://dx.doi.org/10.37419/jpl.v1.i2.4.

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This Comment will address the current Texas property tax exemption for nonprofit organizations, its lack of exemption for nonproducing mineral interests, and the potential implications of the lack of such an exemption for nonprofit organizations with otherwise exempt land holdings. Taxation of nonproducing mineral interests held by non-profits has very real policy implications. Should tax assessors choose to pursue this route, it creates serious liabilities on certain nonprofit organizations with large, nonproducing mineral interests under their otherwise tax-exempt property. This Comment prop

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Trung, Luan Nguyen, Hai Uyen Doan, Hai Doan Duong, Duc Nguyen Minh, and Duyen Dang Thi Hong. "Taxes on real estate- an effective economic management tool in many countries worldwide and lessons for Vietnam." E3S Web of Conferences 535 (2024): 02018. http://dx.doi.org/10.1051/e3sconf/202453502018.

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The state budget is a crucial political task for governments, with taxes being a significant source of revenue. In developed nations, property taxes constitute the primary source in total tax revenue and local budgets. Vietnam currently does not levy property taxes on real estate but only imposes taxes on agricultural land use and non-agricultural land use based on very low predetermined land values. Introducing property taxes not only generates a substantial and sustainable source of revenue for the budget but also helps curb speculation in land and real estate, promoting transparency in asse

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Mulyawati, Evi, Indupurnahayu Indupurnahayu, and Hurriyaturrohman Hurriyaturrohman. "Analysis Of Taxpayer Compliance With The Optimization Of Rural And Urban Land And Building Tax Revenue In Class A Jonggol Regional Tax UPT." Jurnal HARMONI: Jurnal Akuntansi dan Keuangan 1, no. 2 (2022): 100. http://dx.doi.org/10.32832/jharmoni.v1i2.8763.

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<p><em>This study analyzes the taxpayer compliance of Land and Building Tax at the Jonggol Class A Regional Tax UPT 2017-2020. This think about points to decide the level of citizen compliance, to decide the factors and strategies used to optimize P2 PBB revenue. This consider utilized expressive subjective strategy. Information gotten by perception, interviews, writing, and documentation. Thelevelof taxpayers compliance oflandand buildingatthe Class A Jonggol Regional Tax UPT is included in the non-compliance criteria with a proportion of not more than 60% every year from 2017 to

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T., Omoyin,, Sanni, L. A., Tejumola, B. S., and Umensofor, M. O. "Non-Oil Revenue and the Impact on the Economic Development of Nigeria." African Journal of Accounting and Financial Research 7, no. 3 (2024): 251–69. http://dx.doi.org/10.52589/ajafr-rdqq2zsf.

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Nigeria as one of the major oil-producing countries in the world has been diversifying into more non-oil revenue while more attention is paid to tax revenue as it has the potential of taking the country to the Promised Land. As a result, the study sought to examine Non-Oil Revenue and its impact on the Economic Development of Nigeria, leveraging on tax revenue for the period 1994–2023. The objectives of the study examined the effect of corporate income tax, capital gain tax, value-added tax, customs and excise duties on economic growth. Tertiary Education Tax, Stamp duty, and Other Levies were

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Yulisrowati, Iis, and Tukiman Tukiman. "The Effectiveness of Electronic Services for Land and Building Tax-Rural and Urban in Tuban Regency." ARISTO 12, no. 2 (2024): 515–36. http://dx.doi.org/10.24269/ars.v12i2.8263.

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Taxes are one of the main revenues for the Indonesian State. Land and Building Tax-Rural and Urban (PBB P2) is a state tax imposed on land and buildings of a material nature, which the amount of tax payable is determined by the condition of the object, including land, funds or buildings. In improving the quality of services, Tuban Regency has implemented E-Government innovations in accordance with Tuban Regent Regulation Number 1 of 2019 concerning the implementation of non-cash transactions within the Tuban Regency Government, thus Tuban Regency has made an innovation called as Electronic Lan

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Hendarto, Edgar. "PENGENAAN PAJAK PENGHASILAN BAGI AHLI WARIS ATAS TAMBAHAN PENGHASILAN YANG DIPEROLEH DARI WARISAN." Jurnal Magister Hukum ARGUMENTUM 6, no. 1 (2019): 1062–81. http://dx.doi.org/10.24123/argu.v6i1.1858.

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This research discusses the basis for imposing income tax for heirs on income accrued from inheritance, as well as conformity with the objectives of the law as certainty, justice, and benefit of the law. This study is a normative study with a statutory approach and a conceptual approach, using qualitative analysis. The results of the study state that inheritance that has not been divided is subject to tax, and inheritance that has been divided is not a tax object, heirs who receive additional income from inheritance are exempted from the income tax from the transfer of rights to land and / or

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Jamilah, Siti Syarohan, Abdul Manan, and Eka Agustiani. "Analysis of Mapping Regional Tax Potential in Increasing Regional Original Revenue (PAD) in East Lombok Regency in 2019-2023." West Science Accounting and Finance 3, no. 01 (2025): 1–10. https://doi.org/10.58812/wsaf.v3i01.1597.

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This study aims to analyze the potential of regional tax revenue in increasing Regional Original Revenue (PAD) in East Lombok Regency in 2019-2023. This study uses a quantitative descriptive approach. The data analysis technique in this study is the analysis of regional tax revenue reports using the Klassen Typology method. The results of the study show that by using the Klassen Typology method, the types of taxes that are included in the Prima/Superior sector are Hotel, Restaurant, Billboard, Street Lighting, Non-Metallic Minerals and Rocks, and Land and Building Rights Acquisition Duty Tax.

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Fransiska Irmawanti Usnaat, Henrikus Herdi, and Paulus Libu Lamawitak. "Pemetaan Potensi Pajak Daerah di Kabupaten Sikka Tahun Anggaran 2020-2021." Populer: Jurnal Penelitian Mahasiswa 2, no. 3 (2023): 198–228. http://dx.doi.org/10.58192/populer.v2i3.1237.

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The formulation of the problem in this research is how does the mapping of local tax potential in Sikka Regency based on leading sources, potential sources, developing sources, and underdeveloped sources? This research aimed to determine the mapping of local tax potential in Sikka Regency based on leading, potential, developing, and underdeveloped sources. Research methods used in data collection were interviews and documentation. The data analysis technique was quantitative descriptive analysis using Klassen Typology analysis. The results of the research concluded that of the ten sources of l

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Saputra, Roy Himawan, Gatot Dwi Hendro Wibowo, and Minollah. "Implementation of Income Tax Payment for Sale and Purchase of Land Rights (Study in West Lombok District)." RESEARCH REVIEW International Journal of Multidisciplinary 9, no. 3 (2024): 89–101. http://dx.doi.org/10.31305/rrijm.2024.v09.n03.009.

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This research aims to find out and understand the implementation of electronic payment of income tax for buying and selling land rights in West Lombok Regency. The research method used is normative and empirical, then analyzed descriptively qualitatively, using a sociological, statutory, and conceptual approach. The regulation of payment of income tax on the sale and purchase of land rights is that the Government has the authority which originates from legislation in terms of tax collection and is then delegated to the Ministry. Finance through the Directorate General of Taxes (DJP) which is o

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Gunarso, Pricellia Griselda Puspitadevi, and Wasis Sugandha. "Penegakan Hukum Terhadap Ketidakpatuhan Pembayaran Pajak Bumi Dan Bangunan di Surakarta." Jurnal Discretie 1, no. 2 (2020): 138. http://dx.doi.org/10.20961/jd.v1i2.50238.

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<em>This study examines the problem of how law enforcement against community noncompliance in the payment of land and building tax in the rural and urban sectors (PBB-P2) in Surakarta and what are the obstacles in the payment of land and building tax in the rural and urban sectors in Surakarta. Research shows that law enforcement against non-compliance with PBB-P2 payments in Surakarta should be improved, this can be seen from the frequent tax breaks that result in ineffective sanctions for taxpayers who are in arrears. Even though BPPKAD has provided many innovations to encourage people

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Babarytskyi, Oleksandr. "Some problems of property tax administration in the context of digitalization of tax administration (on the example of payment for land)." Law and innovations, no. 3 (47) (November 2024): 170–80. https://doi.org/10.37772/2518-1718-2024-3(47)-24.

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Problem setting. Digitalization is currently being actively implemented in the field of tax and fee administration. Its consequence should be a significant transformation of the procedure for calculating taxes and fees, ensuring an increase in the efficiency and convenience of taxation, introducing the automation of data collection processes about taxable objects and their owners, and simplifying the calculation of tax liabilities. However, in the course of the introduction of electronic services, certain problems arise that need to be solved. The latter include those related to the payment of

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Blanco, Luisa R., and Cynthia L. Rogers. "Do Tax Havens Really Flourish?" Global Economy Journal 12, no. 3 (2012): 1850267. http://dx.doi.org/10.1515/1524-5861.1850.

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That tax haven policies contribute to favorable economic growth in tax haven countries is commonly accepted. Empirical investigations, however, do not substantiate this assertion and are subject to endogeneity bias. Using a sample of 155 countries from 1982 to 2003, we find that the standard tax haven variable is endogenous to the error term in a typical growth regression. We offer land area measures as valid instruments for tax haven status. Results based on two-stage least squares estimation with heteroskedastic standard errors and controls for initial conditions provide support for the clai

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Cook, B. A. "Forest property taxation in New Brunswick: A comment." Forestry Chronicle 68, no. 3 (1992): 335–38. http://dx.doi.org/10.5558/tfc68335-3.

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Non-industrial private forest (NIPF) land comprises approximately one-third of the forested area of New Brunswick. Harvesting activity on NIPFs has been facilitated through the establishment of forest marketing boards for primary products and legislation which requires that NIPF land be the principal source of supply for Crown licensees. Management activity on NIPFs has been encouraged through a policy of grant assistance and technical aid. The property tax structure does not necessarily reinforce these policies. Here, theoretical considerations of forest property tax structure are introduced

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Banikevich, Tatyana D., Elena N. Bykowa, Natalia V. Zalivatskaya, and Oksana E. Pirogova. "Pattern determination of the territory local factors influence on the land plots’ cadastral value of gardening and horticultural non-profit partnerships." Population and Economics 8, no. 3 (2024): 86–107. http://dx.doi.org/10.3897/popecon.8.e115183.

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In recent decades, the state has been tasked with the effective management of natural resources, among which land resources hold particular importance due to the necessity of their rational use and sustainable development. The value of land resources and their indispensable role in ensuring the socio-economic development of the country is most clearly reflected in the state’s tax policy, specifically in land taxation. The amount of land tax depends on the cadastral value, which is often subject to methodological shortcomings and challenges. This study, using the Belgorod Region as a case study

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Banikevich, Tatyana D., Elena N. Bykowa, Natalia V. Zalivatskaya, and Oksana E. Pirogova. "Pattern determination of the territory local factors influence on the land plots' cadastral value of gardening and horticultural non-profit partnerships." Population and Economics 8, no. (3) (2024): 86–107. https://doi.org/10.3897/popecon.8.e115183.

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In recent decades, the state has been tasked with the effective management of natural resources, among which land resources hold particular importance due to the necessity of their rational use and sustainable development. The value of land resources and their indispensable role in ensuring the socio-economic development of the country is most clearly reflected in the state's tax policy, specifically in land taxation. The amount of land tax depends on the cadastral value, which is often subject to methodological shortcomings and challenges. This study, using the Belgorod Region as a case study

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KIM, NAM WOOK. "Tax Improvement for Inmates for Public Utilities." Korean Public Land Law Association 100 (November 30, 2022): 43–79. http://dx.doi.org/10.30933/kpllr.2022.100.43.

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So-called project operators such as the State, local governments, Land and Housing Corporation, and Urban Development Corporation implement public projects based on the Land Compensation Act, the Urban Development Act, the Housing Site Development Promotion Act, etc., tourism complexes, logistics complexes, etc. are being developed or constructed. Recently, public service projects have been delayed due to the increase in expropriation decisions, objection rulings, and administrative lawsuits filed by project operators regarding the compensation for losses from public service projects. In addit

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KIM, NAM WOOK. "Tax Improvement for Inmates for Public Utilities." Korean Public Land Law Association 100 (November 30, 2022): 43–79. http://dx.doi.org/10.30933/kpllr.2022.100.43.

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So-called project operators such as the State, local governments, Land and Housing Corporation, and Urban Development Corporation implement public projects based on the Land Compensation Act, the Urban Development Act, the Housing Site Development Promotion Act, etc., tourism complexes, logistics complexes, etc. are being developed or constructed. Recently, public service projects have been delayed due to the increase in expropriation decisions, objection rulings, and administrative lawsuits filed by project operators regarding the compensation for losses from public service projects. In addit

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46

Suharyono, Suharyono. "PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KABUPATEN BENGKALIS." Inovbiz: Jurnal Inovasi Bisnis 7, no. 1 (2019): 42. http://dx.doi.org/10.35314/inovbiz.v7i1.979.

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Tax is one of the sources of financing for national development in order to improve society. Taxes have a very important role to play in state revenues in the present, This happens because taxes are a sure source of contribution to the country. In this regard, the importance of managing tax is a priority for the government. There are various types of taxes imposed on the public, one of which is the Land and Building Tax. This study aims to determine the effect of taxpayer awareness and tax knowledge on taxpayer compliance in paying land and building tax in the city of Bengkalis. The sample in

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Johnston, Robert J. "Farmland Preservation and Differential Taxation: Evaluating Optimal Policy Under Conditions of Uncertainty." Agricultural and Resource Economics Review 32, no. 2 (2003): 198–208. http://dx.doi.org/10.1017/s1068280500005979.

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Differential property tax policy for farmland is often set under conditions of uncertainty and limited information regarding landowners’ objective functions. This study examines optimal differential tax policy for a parcel of agricultural land facing uncertain development, identifying instances in which common farmland taxation policies may be non-optimal. Optimal tax rates are characterized given three possible causes of uncertain development: exogenous offers from developers, tax-related reductions in landowner wealth, and a combination of these factors. Model results indicate that underlyin

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Malashevskyi, Mykola, Natalia Kuzin, Elena Bugaenko, Alena Palamar, and Maria Malanchuk. "ALGORITHM FOR CALCULATING THE NORMATIVE AREA OF AN INDUSTRIAL ENTERPRISE LAND PLOT." Geodesy and cartography 44, no. 2 (2018): 63–70. http://dx.doi.org/10.3846/gac.2018.2001.

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In the article, the problem of finding justified approaches aimed at achieving sustainable development of urban land use is presented. In Ukraine, as in many post-Soviet countries of Eastern Europe, the transition to market relations has led to a change in production technologies, a reduction in the capacity or the termination of the functioning of industrial enterprises within settlements, but the parameters of land use remained unchanged. However, today, most of the especially large cities face the problem of lack of available land for its normal development. There are trends in the reductio

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49

Obi, Chukwudi Christian, and Fidelis Ifeanyi Emoh. "Analysis of Effects of Land Charges and Approval Fees on Housing Development in Anambra State." African Journal of Environment and Sustainable Development 2, no. 2 (2024): 28–35. https://doi.org/10.5281/zenodo.11181755.

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<em>The study focused on the analysis of effects of land charges and approval fees on housing development in Anambra State. The populations of the study were one hundred and ninety-three (193) comprising of forty-two (42) registered Estate Surveyors and Valuers,  land officers and other allied professionals in the state housing and urban development and those in the ministry of lands are sixty four (64)  and eighty seven (87) respectively. Sample size of  one hundred and sixty-four (164) were used which comprises of thirty-eight (38) Estate Surveyors and Valuers, fifty-five (55)

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Belyaev, V. L., A. M. Tararin, and M. N. Zabaeva. "DEFECTS OF EDUCATION AND TAXATION OF LAND PLOTS OF APARTMENT BUILDINGS: AN ASPECT OF COMPETITION." Construction economic and environmental management 81, no. 4 (2022): 80–90. http://dx.doi.org/10.37279/2519-4453-2021-4-80-90.

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The article is devoted to an analytical review of the practice of taxation of land plots owned by business owners in non-residential premises as part of apartment buildings (in the context of this, the problematic issues of the formation of such land plots are considered). A contradiction was revealed in the part of land taxation in cases where economic activity is organized in the premises of detached non-residential buildings and in the specified non-residential premises. Proposals are given to eliminate the revealed contradiction, which creates the preconditions for dumping and discriminati

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