Log in

Relevant bibliographies by topics / Rural and Urban Land and Building Tax (PBB-P2) / Journal articles

To see the other types of publications on this topic, follow the link: Rural and Urban Land and Building Tax (PBB-P2).

Journal articles on the topic 'Rural and Urban Land and Building Tax (PBB-P2)'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Rural and Urban Land and Building Tax (PBB-P2).'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Wicaksono, Galih, Nurcahyaning Dwi Kusumaningrum, and Putri Apriliani Rahmah Safitri. "EFFECTIVENESS ANALYSIS OF THE LAND AND BUILDING TAX OF RURAL AND URBAN AREAS (PBB-P2) CONTRIBUTION TO LOCAL OWN-SOURCE REVENUE (PAD) OF TUBAN REGENCY." International Journal of Multidisciplinary Research and Literature 1, no. 1 (2022): 7–13. http://dx.doi.org/10.53067/ijomral.v1i1.1.

Full text

Abstract:

The Land and Building Tax of Rural and Urban Areas (PBB-P2) are one of the most important local taxes, which has the potential to increase Local Own-Source Revenue (PAD). In the current era of regional autonomy, the government is in direct need of large enough funds to meet government financing in carrying out regional development through Local Own-Source Revenue (PAD), which is a source of regional revenue. This study aims to determine: (1) to determine the effectiveness of the Rural and Urban Land and Building Tax revenue (PBB-P2), (2) to determine the contribution of The Land and Building T

APA, Harvard, Vancouver, ISO, and other styles

2

Noerdwiansyah, Arif, and Erwan Sutrisno. "EFEKTIVITAS PEMUNGUTAN PBB-P2 TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN DAERAH ISTIMEWA YOGYAKARTA." Jurnal Manajemen Dirgantara 17, no. 1 (2024): 291–95. https://doi.org/10.56521/manajemen-dirgantara.v17i1.1112.

Full text

Abstract:

Local revenue is a source of revenue that is often used as an indicator of the progress of a region. Rural and Urban Land and Building Tax (PBB-P2) is one of the potential local tax revenues in Sleman Regency. This study aims to determine the level of effectiveness of the collection of Rural and Urban Land and Building Tax (PBB-P2) on the local revenue of Sleman Regency. The method used in this study is quantitative descriptive. The data used are primary data in the form of interviews with the Regional Finance and Asset Agency (BKAD) of Sleman Regency and secondary data in the form of reports

APA, Harvard, Vancouver, ISO, and other styles

3

Virginia, Winda Ayu, and Irmawati Alimuddin. "Pengaruh Pengetahuan, Sanksi, dan Tarif Terhadap Kepatuhan Wajib Pajak PBB-P2." Owner 8, no. 1 (2024): 661–72. http://dx.doi.org/10.33395/owner.v8i1.1925.

Full text

Abstract:

The research was conducted to determine the influence of knowledge, sanctions and tariffs on compliance with rural and urban land and building tax payers. This research was carried out at the Baubau City Dispenda because it has a strategic location and is one of the cities with quite high economic activity. The population in the study were all urban/rural land and building taxpayers. The sample used is the 2022 Baubau City Urban/Rural Land and Building Tax taxpayers. The sampling technique used is purposive sampling, that is, taxpayers are selected who come to pay the Urban/Rural Land and Buil

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

5

Batubara, Faisal H., and Tommy Kuncara. "ANALYSIS OF THE EFFECTIVENESS OF RURAL AND URBAN LAND AND BUILDING TAX (PBB P2) REVENUE AND ITS CONTRIBUTION TO LOCAL REVENUE IN BEKASI CITY IN 2016-2018." International Journal Multidisciplinary Science 2, no. 2 (2023): 19–25. http://dx.doi.org/10.56127/ijml.v2i2.687.

Full text

Abstract:

The objectives of this study are (1) to determine the level of effectiveness of Rural and Urban Land and Building Tax (PBB P2) in Bekasi City, and (2) to determine the level of contribution of Rural and Urban Land and Building Tax (PBB P2) to Regional Original Revenue (PAD) of Bekasi City. This research is quantitative descriptive research, which is based on the explanation of numbers. The data in this study are in the form of targets and realization of revenue from Rural and Urban Land and Building Tax (PBB P2) and the realization of Regional Original Revenue (PAD) of Bekasi City in 2016-2018

APA, Harvard, Vancouver, ISO, and other styles

6

Mondigir, Vania Salsabella Christy Belina, Novi Swandari Budiarso, and Anneke Wangkar. "Analisis pelaksanaan pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) berdasarkan Peraturan Bupati No 18 Tahun 2014 di Kecamatan Pasan Kabupaten Minahasa Tenggara." Riset Akuntansi dan Manajemen Pragmatis 2, no. 2 (2024): 126–36. http://dx.doi.org/10.58784/ramp.123.

Full text

Abstract:

Rural and Urban Sector Land and Building Tax (PBB-P2) is a tax on land and/or buildings except for areas used for plantations, forestry and mining business activities. PBB-P2 collection covers the entirSe process of registering, collecting data and assessing tax objects as well as determining, receiving payments, collecting and reporting receipts. This research aims to find out how the Land and Building Tax Collection (PBB-P2) is implemented based on Regent Regulation No. 18 of 2014 in Pasan District, Southeast Minahasa Regency. The method used in this research is a qualitative descriptive ana

APA, Harvard, Vancouver, ISO, and other styles

7

HUKOM, Lina Meilani, Dientje RUMERUNG, and Jeanee Belthia NIKIJULUW. "Factors Affecting the Effectiveness of Rural and Urban Land and Building Tax Revenue (PBB-P2) in Central Maluku District." Journal of Tourism Economics and Policy 4, no. 2 (2024): 178–96. http://dx.doi.org/10.38142/jtep.v4i2.1001.

Full text

Abstract:

The purpose of this research is to determine the influence of taxpayer compliance, taxation systems and procedures, and the behavior of tax officials on the effectiveness of PBB-P2 revenue in Central Maluku Regency. The type of research used is quantitative research. This research was conducted with a population of all tax collecting of the land and building in rural and urban (PBB-P2) taxpayers of 88,285. Sampling was taken by distributing questionnaires based on the Slovin formula to 100 taxpayer respondents. Hypothesis testing was carried out using multiple linear analysis using the Statist

APA, Harvard, Vancouver, ISO, and other styles

8

Momongan, Erwin, Itje Pangkey, and Jeane Langkai. "Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency." Journal of Asian Multicultural Research for Economy and Management Study 2, no. 3 (2021): 92–101. http://dx.doi.org/10.47616/jamrems.v2i3.143.

Full text

Abstract:

The purpose of this study is to analyze the contribution of Rural and Urban Land and Building Tax (PBB-P2) to Minahasa Regency Regional Revenue, the determinant factor of PBB-P2 revenue which has the most tax objects/subjects but has not contributed to Minahasa Regency Locally-generated revenue (PAD) and Strategies in seeking PBB-P2 in Minahasa Regency to provide real contribution to local revenue. This research method includes a qualitative approach and a quantitative approach to the BPPRETDA case study method. SWOT-Quadrant Analysis. The results of quadrant 1 position score 0.29 external opp

APA, Harvard, Vancouver, ISO, and other styles

9

Sinurat, Marja, Tumpak H. Simanjuntak, and Christian Anugrah Pratama. "PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DALAM MENINGKATKAN PENDAPATAN DAERAH DI KABUPATEN KATINGAN." JEKP (Jurnal Ekonomi dan Keuangan Publik) 8, no. 2 (2021): 145–63. http://dx.doi.org/10.33701/jekp.v8i2.2794.

Full text

Abstract:

Abstract MANAGEMENT OF RURAL AND URBAN LAND AND BUILDING TAX RECEIVABLE IN INCREASING REGIONAL INCOME IN THE KATINGAN REGENCYThe government has transferred the Rural and Urban Land and Building Tax (PBB-P2) from the central tax to a regional tax which aims to provide an additional source of regional original income (PAD) for regional development. This transition resulted in an increase in PBB-P2 receivables in the regions. The purpose of this study is to analyze how to manage receivables, analysis of factors that influence the increase and decrease of PBB-P2 receivables. The method used is a q

APA, Harvard, Vancouver, ISO, and other styles

10

Putri, Zulfia Hasanah Eka, and Galih Wicaksono. "ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PROBOLINGGO." Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside 1, no. 3 (2021): 182–90. http://dx.doi.org/10.53363/yud.v1i3.13.

Full text

Abstract:

Land and Building Tax in the Probolinggo Regency area is an important source of local revenue to finance the implementation of development. This study aims to determine the level of effectiveness of the Rural and Urban Land and Building Tax (PBB P2) Probolinggo Regency, and to determine the level of Rural and Urban Land and Building Tax contribution to Regional Original Income (PAD) in Probolinggo Regency in 2018-2020. . In this study using qualitative methods and descriptive approaches. For the type of data used in the study, namely using the type of secondary data obtained from BPS Proboling

APA, Harvard, Vancouver, ISO, and other styles

11

Hasan, Faiq Najib, Retno Sunu Astuti, and R. Slamet Santoso. "Advocacy Process for Rural and Urban Land and Building Tax Policies in Kuripan Village, Purwodadi District." Eduvest - Journal of Universal Studies 4, no. 12 (2024): 11896–904. https://doi.org/10.59188/eduvest.v4i12.50077.

Full text

Abstract:

Regulations regarding Land and Building Tax (PBB) have been regulated in Law Number 12 of 1985 which was later amended by Law Number 12 of 1994 concerning Land and Building Tax. PBB-P2 is a tax imposed on land and/or buildings owned, controlled, or utilized by individuals or entities, except for the plantation, forestry, mining, and public facilities sectors. Awareness of paying taxes is considered a form of commitment from the community as taxpayers. This study analyzes the PBB-P2 policy advocacy process in Grobogan Regency and analyzes its supporting and inhibiting factors, with a special fo

APA, Harvard, Vancouver, ISO, and other styles

12

Utami, Alvia Nur, and Galih Wicaksono. "Role of Rural and Urban Land and Building Taxes on Regional Original Revenue of Lumajang." Journal of Business and Economics Research (JBE) 3, no. 1 (2022): 12–15. http://dx.doi.org/10.47065/jbe.v3i1.1647.

Full text

Abstract:

The purpose of this study was to determine the role of Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income (PAD) in Lumajang Regency, through measuring the effectiveness and contribution of PBB-P2 to PAD. This type of research is descriptive quantitative, as well as secondary data obtained from a third party. The object of the research is the target and realization of PBB-P2 and PAD revenue in 2018 to 2020 in Lumajang Regency. Based on the data obtained, it shows that the acceptance of PBB-P2 is in the effective category. Meanwhile, its contribution to PAD is in the very

APA, Harvard, Vancouver, ISO, and other styles

13

Kusumastuti, Dora, and Hussein Gibreel Musa. "Enhancing local revenue with land and construction tax incentives: fair and balanced tax approaches." Journal of Law, Environmental and Justice 1, no. 3 (2023): 170–84. http://dx.doi.org/10.62264/jlej.v1i3.11.

Full text

Abstract:

PBB-P2 tax (Land and Building Tax-Rural and Urban) and other valid sources provide local revenue. In article 10 of Regulation of the Minister of Finance of the Republic of Indonesia Number 208/PMK.07/2018 for the Assessment of Rural and Urban Land and Building Taxes, "The Regional Head determines the amount of NJOP (Tax Object Selling Value) of Land and Building every 3 (three) years, except for certain tax objects that can be determined annually in accordance with the development of the region." One technique to optimize PBB revenue is to update NJOP data. One way to enhance municipal revenue

APA, Harvard, Vancouver, ISO, and other styles

14

Herfina, Melli. "Analysis of Taxpayer's Compliance Level in Paying Rural Urban Land and Building Taxes (PBB-P2) in the Regional Revenue Agency of Padang City." Dinasti International Journal of Economics, Finance & Accounting 2, no. 4 (2021): 387–99. http://dx.doi.org/10.38035/dijefa.v2i4.1301.

Full text

Abstract:

This study aims to determine the level of taxpayer compliance for the Rural and Urban Land and Building Tax (PBB-P2) to local regulations and laws that apply in the city of Padang, discipline, responsibility, level of self-awareness of taxpayers. know the efforts to what affects the level of compliance as well as land and building tax receipts. The research on the level of taxpayer compliance in paying land and building taxes at the Padang City Regional Revenue Agency is a shared learning so that they can participate in providing support in development, increase self-awareness and participate

APA, Harvard, Vancouver, ISO, and other styles

15

Salamun, Nurfazria, Harijanto Sabijono, and Syermi S. E. Mintalangi. "Analysis of Rural and Urban Land and Building Tax Collection and Accounting Recording (PBB-P2) in North Bolaang Mongondow Regency." Formosa Journal of Applied Sciences 3, no. 3 (2024): 803–16. http://dx.doi.org/10.55927/fjas.v3i3.8387.

Full text

Abstract:

Starting from the ratification of Article 28 of the Regional Law, it has the ability to collect PBB-P2 tax thanks to the 2009 Regional Tax and Levy Law. The transfer of PBB-P2 as a regional tax is expected to boost PAD, improve community services, perfect the APBD framework, and increase accountability and transparency in its implementation. . Determining the collection and documentation of PBB-P2 accounting is the aim of this research in Bolaang Mongondow Regency, North. This research uses descriptive qualitative methodology. The findings of this study indicate that although PBB-P2 tax collec

APA, Harvard, Vancouver, ISO, and other styles

16

Ataya, Alifa Izzah Shafa, and Yohana Yustika Sari. "PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN PENDAPATAN MASYARAKAT TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA BANJARMASIN." Jurnal Riset Akuntansi Politala 8, no. 2 (2025): 199–213. https://doi.org/10.34128/jra.v8i2.493.

Full text

Abstract:

This study aims to test and analyze the effect of taxation knowledge, taxation socialization, tax sanctions, and community income on the dependent variable, namely Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (PBB-P2) in Banjarmasin City. This research applies the probability sampling method with calculations using the Slovin formula. Data were collected through questionnaires. This type of research uses primary data, which is information obtained directly from the first source. The research population includes land and building taxpayers in the rural and urban sectors r

APA, Harvard, Vancouver, ISO, and other styles

17

Dewi, Maya Safira, Aries Wicaksono, and Stefanus Ariyanto. "The Evaluation of Effectiveness on Management Transfer of Land and Building Tax for Rural and Urban Sector from Central Government to Regional Government in Indonesia." Global Journal of Business and Social Science Review (GJBSSR) Volume 4 (2016: Issue-3) 4, no. 3 (2016): 91–97. http://dx.doi.org/10.35609/gjbssr.2016.4.3(13).

Full text

Abstract:

Objective - This study will analyze the evaluation of effectiveness on management transfer of Land and Building Tax for rural and urban sector from central government to regional government. Methodology/Technique - The research methodology used which includes the literature study, field study, and data analysis. A literature study by reading and studying the theories related to the topic will be discussed by the author. This information is obtained from books, the interview, the author simply involves employee in Regional Revenue Offices and Section Extensification in Tax office. The number of

APA, Harvard, Vancouver, ISO, and other styles

18

Lingga, Fitria Ratna, Nurwani Nurwani, and Wahyu Syarvina. "Analysis of the Effectiveness and Contribution of Customs Tax Land Rights Building and Land Tax Building Maintenance and Improvement of the Indigenous People of South Aceh." Dinasti International Journal of Economics, Finance & Accounting 5, no. 1 (2024): 1–8. http://dx.doi.org/10.38035/dijefa.v5i1.2372.

Full text

Abstract:

This study aims to determine the effectiveness and contribution of Tax Customs acquisition of land and building rights (BPHTB) and Urban and rural land and Building Tax (PBB-P2) to the receipt of local revenue (PAD) from 2018-2022. This research method uses a qualitative method that uses a descriptive approach. The object of this study is the Office of the Financial Management Agency of South Aceh region, the source of data used is secondary and primary data, secondary data obtained from the realization of the effectiveness and contribution of tax revenues acquisition of land and building duty

APA, Harvard, Vancouver, ISO, and other styles

19

Setiawati, Neng, Satya Wahyudi, and Novi Aulia. "Analisis Efisiensi Dan Efektifitas Pajak Bumi dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) dan Pengaruhnya terhadap Pendapatan Asli Daerah di Kabupaten Batang Hari." Jurnal Ilmiah Universitas Batanghari Jambi 21, no. 3 (2021): 1002. http://dx.doi.org/10.33087/jiubj.v21i3.1697.

Full text

Abstract:

This study aims to analyze the level of efficiency, effectiveness and influence of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income (PAD) in Batang Hari Regency. The data used in this study are primary data obtained from the Regional Finance Agency of Batang Hari Regency and secondary data by conducting library research obtained from the literature and other information related to the problem under study. The analytical tools used are descriptive analysis, growth analysis, contribution/share, efficiency and effectiveness analysis, and simple regression analysis us

APA, Harvard, Vancouver, ISO, and other styles

20

Jayanti, Desi, Mohammad Aryo Arifin, and Panca Satria Putra. "Analisis Pengelolaan dan Upaya Pencairan Piutang Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBB-P2) Untuk Meningkatkan Pendapatan Asli Daerah (PAD) Kota Palembang (Studi kasus Badan Pengelola Pajak Daerah Kota Palembang)." Jurnal Media Akuntansi (Mediasi) 6, no. 2 (2024): 243–50. http://dx.doi.org/10.31851/jmediasi.v6i2.14950.

Full text

Abstract:

ABSTRACT This study means to break down the administration of Rural and Urban Land and Building Tax receivables at the Palembang City Regional Tax Management Agency and to examine the endeavors made by the Palembang City Regional Tax Management Agency in dispensing Rural and Urban Land and Building Tax receivables to increment Regional Original Income. This exploration was led utilizing subjective elucidating examination technique and information were gathered through perception, meetings and documentation. Provincial and Urban Land and Building Tax report information (PBB-P2) in light o

APA, Harvard, Vancouver, ISO, and other styles

21

Amirah, Mohammad Arridho Nur Amin, Sri Murdiati, and Juli Riyanto Tri Wijaya. "Socialization of PBB-P2 Receivables Collection in Tegal Regency." Jurnal Abdimas Cendekiawan Indonesia 1, no. 3 (2024): 16–22. http://dx.doi.org/10.56134/jaci.v1i3.94.

Full text

Abstract:

One of the problems that is often faced by Land and Building Taxpayers (PBB-P2) in paying taxes is the amount of PBB-P2 payments owed. To be able to find out the amount of the outstanding PBB-P2 payment, it is necessary to understand the tax subject, tax object, tax object exemption, and the PBB-P2 rate owed. Through Community Service, it is hoped that the Village Head as a Taxpayer can understand the amount of payments that must be paid to the outstanding PBB-P2 and provide socialization to the villagers so that taxpayers from various villages in Tegal Regency can obey in paying PBB-P2. Thus,

APA, Harvard, Vancouver, ISO, and other styles

22

Rizky Pebriansyah, Susy Hambani, and Yoyok P.Hutomo. "Pengaruh Sosialisasi Pajak, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Di Kecamatan Cicurug Kabupaten Sukabumi." AKUNTANSI 45 5, no. 2 (2024): 323–47. https://doi.org/10.30640/akuntansi45.v5i2.3357.

Full text

Abstract:

Land and build tax is one of the sources of revenue. Taxpayer compliance in paying land and building tax can make it easier for local governments to carry out regional development. But in reality, not all taxpayers fulfill tax obligations. there are still many people who don’t pay and report taxes, this hinders the government in obtaining state revenue from the taxation sector and also hampers regional development.This study aims to determine the effect of tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance in paying land and building tax rural and urban sector (PBB

APA, Harvard, Vancouver, ISO, and other styles

23

SUPARDI, DEWI, Prof Dr H. ANDI BASRU WAWO, and Dr NUR ASNI. "ANALYSIS OF THE CONTRIBUTION OF RURAL AND URBAN LAND AND BUILDING TAX (PBB-P2) TO THE REGIONAL ORIGINAL REVENUE (PAD) OF KOLAKA REGENCY IN 2016-2020." International Journal of Social Sciences and Management Review 07, no. 05 (2024): 311–27. http://dx.doi.org/10.37602/ijssmr.2024.7524.

Full text

Abstract:

This study aims to analyze the contribution and development of Rural and Urban Land and Building Tax (PBB-P2) to the Regional Original Income (PAD) of Kolaka Regency in 2016- 2020. Data collection techniques use documentation and literature. The data analysis technique used in this study uses a qualitative descriptive analysis method. The results of the study show that: (1) The contribution of Rural and Urban Land and Building Tax (PBB-P2) to Regional Original Income (PAD) in 2016 to 2020 is included in the very low criteria because the contribution is in the range from 0.00% to 10.0%, namely

APA, Harvard, Vancouver, ISO, and other styles

24

Nurajijah, Fatwa Rubiar Rachman, and Imam Dzulfiqar. "PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP OPTIMALISASI PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH KOTA BANDUNG TAHUN 2017-2021." Jurnal Nusa Akuntansi 1, no. 2 (2024): 422–33. http://dx.doi.org/10.62237/jna.v1i2.64.

Full text

Abstract:

This research aims to find out how much influence the Rural and Urban Land and Building Tax (PBB-P2) has on regional original income (PAD) in the City of Bandung. Based on target data and the realization of the effectiveness and contribution of regional taxes to Bandung City's original regional income, there is a decrease in the realization of achievements from year to year. This is influenced by less than optimal land and building tax collection in the urban and rural sectors. The data processing is based on the realization of land and building tax targets as well as regional original income

APA, Harvard, Vancouver, ISO, and other styles

25

Nindyawan, Bella Putrie. "POLICY EVALUATION OF ELIMINATION OF ADMINISTRATIVE SANCTIONS FOR LAND AND BUILDING TAXES." JABE (Journal of Applied Business and Economic) 8, no. 3 (2022): 329. http://dx.doi.org/10.30998/jabe.v8i3.11603.

Full text

Abstract:

<p><em>Tax amnesty in the form of elimination of administrative sanctions for Land and Building Taxes is a policy intended to encourage taxpayers to pay their taxes. This policy is projected to boost regional earnings, notably for Land and Building Taxes in the Rural and Urban sectors (PBB-P2), in addition to strengthening fundamental taxpayer data. Thus, Regional Revenue and Expenditure Budgets are more sustainable</em>. <em>The purpose of this study was to evaluate the amnesty policy on tax compliance and PBB-P2</em> revenue<em>. This study was also to ana

APA, Harvard, Vancouver, ISO, and other styles

26

Suprianto, Budi. "POLICY OF ESTABLISHING THE DATE OF THE PAYMENT OF RURAL AND URBAN LAND AND BUILDING TAXES IN INDRAGIRI HILIR DISTRICT." JCH (Jurnal Cendekia Hukum) 8, no. 1 (2022): 150. http://dx.doi.org/10.33760/jch.v8i1.584.

Full text

Abstract:

Payment of Land and Building Tax in the Rural and Urban Sector (PBB-P2) that exceeds the maturity limit will be subject to administrative sanctions in the form of interest of 2% per month calculated from a maximum period of 24 months from the time the tax becomes due. This could potentially lead to impartiality towards PBB P2 taxpayers who are late in paying taxes. This research is a type of normative legal research, which focuses on positive legal norms. This normative legal research method examines the law from an internal perspective with the object of research being legal norms. The purpos

APA, Harvard, Vancouver, ISO, and other styles

27

Mahrizal, Mahrizal. "EFEKTIVITAS DAN LAJU PERTUMBUHAN PAJAK BUMI DAN BANGUNAN DI ACEH BARAT." EKOMBIS: JURNAL FAKULTAS EKONOMI 4, no. 2 (2019): 158. http://dx.doi.org/10.35308/ekombis.v4i2.1348.

Full text

Abstract:

Giving autonomy to the regions is one of the important elements of reform. Autonomy provided by the central government in the Regency or City is expected to be an area that is developed and independent. Land and Building Tax (PBB) is one of the central government revenues, with a portion of the proceeds (around 80 percent) handed over to the regions concerned. Land and Building Tax (PBB) is imposed on five sectors, namely the rural, urban, plantation, forestry and mining sectors. This research is a quantitative study using secondary data. The method used as an analytical tool in this study is

APA, Harvard, Vancouver, ISO, and other styles

28

Puteri, Ananda, Muhammad Nordiansyah, Fatimah, and Norlena. "PENGARUH PENDAPATAN MASYARAKAT, KUALITAS PELAYANAN, SANKSI PERPAJAKAN, DAN NILAI JUAL OBJEK PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA BANJARMASIN." Jurnal Riset Akuntansi Politala 7, no. 2 (2024): 378–89. https://doi.org/10.34128/jra.v7i2.342.

Full text

Abstract:

This study aims to examine and analyze the effect of community income, service quality, tax sanctions, and selling value of tax objects on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2). The population in this study is rural and urban land and building taxpayers registered with the Regional Revenue and Asset Financial Management Agency (BPKPAD) of Banjarmasin City totaling 159,175 people. The sample in the study was 100 taxpayer respondents. This study used purposive sampling method calculated by Slovin's formula. The data collection technique used in this study w

APA, Harvard, Vancouver, ISO, and other styles

29

Asyrof, Abdul Mustofa Iqbal, Dilivia Dama Ivonne, Galih Wicaksono, and Deviana Safitri. "Effectiveness And Contribution Of Land And Building Tax Revenue In Sragen City." Journal of Law, Administration, and Social Science 3, no. 2a (2023): 250–56. http://dx.doi.org/10.54957/jolas.v3i2a.576.

Full text

Abstract:

The aim of this research is to determine the effectiveness of Land and Building Tax revenue, as well as to find out the socialization strategy as an effort to make Land and Building Tax (PBB) revenue more effective in Sragen Regency. The method used is quantitative, by collecting several data, literature studies, and also other supporting information. According to Law no. 28/2009 concerning Rural and Urban Land and Building Tax (PBB-P2) is one of the taxes managed by the Regional Government. The results of this research show that the growth in PBB-P2 revenue in Sragen Regency has reached the t

APA, Harvard, Vancouver, ISO, and other styles

30

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

31

Yolanda, Dizza, Yesi Mutia Basri, and Rheny Afriana Hanif. "Analisis Penerimaan Pajak Atas Bumi dan/ atau Bangunan Pada Kecamatan Lareh Sago Halaban." Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan 3, no. 1 (2022): 70. http://dx.doi.org/10.35314/iakp.v3i1.2312.

Full text

Abstract:

This research purpose is to observe low acceptance of Rural and Urban Land or Building Tax receipts in Lareh Sago Halaban District. The method used in this research is qualitative research with the purpose to explain a phenomenon in depth through data collection, interviews, and observations. The technique used in choosing the population is the snowball sampling method from the Head of Finance. Triangulation is used to test the validity of the data by comparing each research method, which means the result of the interview compared to observation, then compared to the data. from the result of i

APA, Harvard, Vancouver, ISO, and other styles

32

Nova Hari Santhi and Oktamuliza Rahayu. "EFISIENSI DAN EFEKTIVITAS PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN (PBB P2) DI KABUPATEN LOMBOK TIMUR (Studi Kasus Pada Kecamatan Selong)." GEMILANG: Jurnal Manajemen dan Akuntansi 2, no. 3 (2022): 12–26. http://dx.doi.org/10.56910/gemilang.v2i3.79.

Full text

Abstract:

The purpose of this study is to (1) determine the level of efficiency of collecting Land tax and Urban and Rural Buildings in Selong District, East Lombok Regency, (2) find out the effectiveness level of Land and Urban and Rural Building Tax Collection in Selong District, East Lombok Regency, (3) find out the factors that affect the efficiency and effectiveness of the implementation of the collection of Land and Urban and Rural Building Tax (PBB P2) in Selong District, East Lombok Regency. This type of research is a case study conducted in Selong District, East Lombok Regency. The data c

APA, Harvard, Vancouver, ISO, and other styles

33

Sri Mulyani, Dina, and Imahda Khoiri Furqon. "ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PEMALANG." Jurnal Aktiva : Riset Akuntansi dan Keuangan 3, no. 1 (2021): 9–20. http://dx.doi.org/10.52005/aktiva.v3i1.36.

Full text

Abstract:

Land and Building Tax in the Rural and Urban Sector (PBB-P2) is one of the taxes managed by the Regional Government, starting from the administration process to tax collection including the exploration of its potential. Rural and Urban Land and Building Tax is a tax on land and / or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantations, forestry and mining business activities. The management of land and building taxes is left to regional governments since the enactment of Law Number 28 of 2009 concerning Regional Taxes and regio

APA, Harvard, Vancouver, ISO, and other styles

34

Oktaviano, Benny, Dian Sulistyorini Wulandari, and Syifa Fauziyyah. "Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (PBB-P2) in the Perspective of the Theory of Planned Behavior." East Asian Journal of Multidisciplinary Research 2, no. 7 (2023): 3131–50. http://dx.doi.org/10.55927/eajmr.v2i7.4982.

Full text

Abstract:

This study aims to determine the effect of economic level, tax knowledge, fiscus service, and fines on taxpayer compliance in paying Land and Building Tax of Rural and Urban Areas (PBB-P2) in East Cikarang District, Bekasi Regency. The types of data used in this study are secondary data and primary data obtained by distributing questionnaires to taxpayers in East Cikarang District using a random sampling method. The analysis technique used in this study was the multiple linear regression technique. The results show that (1) Economic level has no effect on taxpayer compliance in paying PBB-P2,

APA, Harvard, Vancouver, ISO, and other styles

35

Gahung, Priska Claudia, Jessy D. L. Warongan, and Syermi S. E. Mintalangi. "Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan kepercayaan masyarakat pada pemerintah terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Pasan Kabupaten Minahasa Tenggara." Riset Akuntansi dan Portofolio Investasi 2, no. 2 (2024): 143–49. http://dx.doi.org/10.58784/rapi.145.

Full text

Abstract:

Rural and Urban Land and Building Tax is tax on land and/or buildings owned, controlled and/or utilized by individuals or entities. Rural and Urban Land and Building Tax (or PBB-P2) is a type of central tax where most of the proceeds are handed over to local governments. This research aims to determine the influence of tax knowledge, taxpayer awareness and public trust in the government on taxpayer compliance in paying rural and urban land and building taxes in Pasan District, Southeast Minahasa Regency. The number of samples used was 98 respondents using a sample collection method, namely pro

APA, Harvard, Vancouver, ISO, and other styles

36

Chandra, Cherry Agustine, Harijanto Sabijono, and Treesje Runtu. "EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA GORONTALO TAHUN 2016-2018." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 3 (2020): 290. http://dx.doi.org/10.32400/gc.15.3.28541.2020.

Full text

Abstract:

The Rural and Urban Land and Building Tax (PBB-P2) is a central tax which is handed over to the local government so that it becomes a local tax. PBB-P2 is expected to be able to contribute to the receptionof special regions. The purpose of this study is to calculate the acceptance and acceptance of PBB-P2 revenue towards increasing PAD revenue in Gorontalo City. The research method uses a qualitative type with Gorontalo City government as the object of research. Data collection techniques with interviews and documentation. The results showed that PBB-P2 revenues in Gorontalo City amounted to 8

APA, Harvard, Vancouver, ISO, and other styles

37

Afrizal, Raden Muhammad, and Khoirunurrofik Khoirunurrofik. "Examining Flypaper Effect in Indonesia: Evidence After Transferring Urban-Rural Land and Building Tax to Locals Government." Jurnal Bina Praja 14, no. 3 (2022): 465–78. http://dx.doi.org/10.21787/jbp.14.2022.465-478.

Full text

Abstract:

In order to increase the tax power of local governments, the central government implemented a major reform in 2010 by transferring the Urban-Country Land and Buildings Tax (PBB-P2) to local governments. Although the tax contributes a significant portion of local government revenues, the spending behavior of local governments is questionable, and it is unclear whether public spending has been increased. This study examines the effect of strengthening PBB-P2 policy on increasing local revenue (PAD) and its impact on regional spending patterns, specifically whether there are still flypapers after

APA, Harvard, Vancouver, ISO, and other styles

38

Noerrohmah, Syifa, Hasanah Tisna Amijaya, Asep Ririh Riswaya, and Agung Tri Retnowaty. "Rural And Urban Land And Building Tax Calculation Application (PBB-P2)." Acman: Accounting and Management Journal 4, no. 1 (2024): 39–47. http://dx.doi.org/10.55208/aj.v4i1.132.

Full text

Abstract:

The PBB-P2 application, which focuses on the case study of Cangkuang Wetan Village, is specifically created to streamline and enhance the inputting and managing of rural and urban land and building taxes. The data-gathering methods employed, including thorough observation, comprehensive interviews, and extensive literature review, ensure the accuracy and reliability of the system. The system design was created with descriptive techniques and the object-oriented analysis and design (OOAD) development methodology, employing, which involves a process of analysis, system design, and object-oriente

APA, Harvard, Vancouver, ISO, and other styles

39

M, Nursafitra, Haedar Akib, and Karta Jayadi. "Collaborative Governance of Rural and Urban Land and Building Tax (PBB-P2) Management in Makassar City." International Journal of Education, Management, and Technology 3, no. 1 (2024): 72–87. https://doi.org/10.58578/ijemt.v3i1.4390.

Full text

Abstract:

This study aims to analyze the determinants that influence Collaborative Governance of Rural and Urban Land and Building Tax Management (PBB-P2) in Makassar City using the SWOT (Strengths, Weaknesses, Opportunities, and Threats) approach. Existence of collaborative governance PBB-P2 in Makassar City carried out by the Makassar City Regional Revenue Agency (Bapenda) with stakeholders runs more effectively and is able to increase taxpayer compliance in increasing local revenue. One of the success factors of collaboration of a government organization or agency depends on the resources it has and

APA, Harvard, Vancouver, ISO, and other styles

40

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.

Full text

Abstract:

<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

APA, Harvard, Vancouver, ISO, and other styles

41

Pratiwi, Refi, and Mas Iman Kusnandar. "Analysis of Influence on The Level of The Economy, Knowledge of Taxes, and Sanctions on Compliance with Land and Building Tax Payments in Rural and Urban Areas (PBB-P2)." JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial 3, no. 1 (2021): 53–58. http://dx.doi.org/10.51486/jbo.v3i1.54.

Full text

Abstract:

The purpose of this study was to determine and analyze the level of the economy, knowledge of taxes, and sanctions on compliance with land and building tax payments in rural and urban areas (PBB-P2) for the people of Cadasari District, Pandeglang Regency. This research uses a quantitative approach. The data source used in this study is primary data; this research was taken by distributing questionnaires to the respondents, namely land and building taxpayers in Cadasari District, Pandeglang Regency. The data analysis method used in this study is multiple linear regressions (Multiple Regression

APA, Harvard, Vancouver, ISO, and other styles

42

Arraminta, Reyhan, and Dasman Lanin. "Efektivitas Unit Pelaksana Teknis Badan dalam Pelayanan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan pada Bapenda Kota Padang." PUBLICNESS: Journal of Public Administration Studies 2, no. 4 (2023): 394–99. http://dx.doi.org/10.24036/publicness.v2i4.122.

Full text

Abstract:

This research is intended to find out how effective the agency's technical implementation unit (UPTB) is in serving rural and urban land and building taxes (PBB-P2) at Bapenda Padang City. In relation to this study, the researcher used descriptive qualitative methods, and to determine research informants used purposive sampling and snowball sampling techniques. Furthermore, the validity of the data uses the source triangulation technique and will then be analyzed by the researcher. Based on the results of the researchers' findings, the effectiveness of the agency's technical implementation uni

APA, Harvard, Vancouver, ISO, and other styles

43

Kamaroellah, R. Agoes. "Analisis Pendapatan Asli Daerah Melalui Kontribusi Pajak Bumi Dan Bangunan Dalam Meninjau Peraturan Daerah Kabupaten Pamekasan." Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) 11, no. 02 (2023): 103–20. http://dx.doi.org/10.31102/equilibrium.11.02.103-120.

Full text

Abstract:

Rural and urban land and building tax or PBB-P2 is a regional tax as a source of original regional income. The aim of this research is to determine the contribution of Regional Tax and Land and Building Tax to local original income in accordance with Pamekasan Regency regional regulations. This research uses quantitative descriptive methods. This research looks at the contribution of regional taxes and land and building taxes to Original Regional Income (PAD) from 2016-2020. The results of this research show that regional taxes and land and building taxes make a very good contribution to PAD.

APA, Harvard, Vancouver, ISO, and other styles

44

Hidayati, Aulia, Mela Nurdialy, Melewanto Patabang, Nia Rosiana, and Shanty Juwita. "Program Evaluation of Tax Returns Outstanding Electronics (E-SPTT) Land and Building Tax Rural Urban Against Regional Taxpayers of Bogor City." E3S Web of Conferences 454 (2023): 03023. http://dx.doi.org/10.1051/e3sconf/202345403023.

Full text

Abstract:

The Notice of Taxes Payable is a letter containing details of PBB P2 payments from the taxpayer. To increase PBB P2 revenue, the Bogor City government issued the Electronic SPPT program (e-SPPT). The aims of this study were to evaluate the e-SPPT PBB P2 program from the aspects of the convenience of the e-SPPT system and aspects of e-SPPT socialization. The research method used was descriptive qualitative. The population in this study were PBB P2 taxpayers in Bogor City who answered some questionnaire questions. The questions asked to determine respondents’ perceptions of the ease of use of e-

APA, Harvard, Vancouver, ISO, and other styles

45

Yusuf, Orva Septi, Agus Sholahuddin, and Tonny Suhartono. "Absorption of Rural and Urban Land and Building Tax (PBB-P2) Through the Tax Object Management Information System." International Journal of Research in Social Science and Humanities 05, no. 02 (2024): 49–63. http://dx.doi.org/10.47505/ijrss.2024.2.6.

Full text

Abstract:

his research aims to determine the implementation of the Policy on the Absorption of Rural and Urban Land and Building Taxes (PBB-P2) through the Taxpayer Information Management System and analyze the factors that support the implementation of the Policy on the Absorption of Rural and Urban Land and Building Taxes (PBB-P2) Through the Taxpayer Information Management System. This research is a type of qualitative research with a descriptive approach. In qualitative data analysis there are three streams of activities that occur simultaneously, namely data condensation, data presentation, conclus

APA, Harvard, Vancouver, ISO, and other styles

46

Yenni, Fitri. "Analisis Kinerja Pemungutan Pajak Bumi dan Bangunan Perdesaan Dan Perkotaan Dinagari Paninjauan." Jurnal Sistem Informasi, Akuntansi dan Manajemen 3, no. 1 (2023): 40–47. http://dx.doi.org/10.54951/sintama.v3i1.455.

Full text

Abstract:

The purpose of this research is to find out the performance constraints or obstacles faced by tax collectors in collecting Rural and Urban Land and Building Tax (PBB-P2), and to analyze how the performance of rural and urban land and building tax collection in Nagari Paninjauan. The type of research used is field research with qualitative methods. Techniques with data collection used through interviews and documentation. Data analysis techniques were carried out in a qualitative descriptive manner, then described and classified aspects of certain problems and explained through effective senten

APA, Harvard, Vancouver, ISO, and other styles

47

Juliana and Juliannes Cadith. "Pengelolaan Administrasi Perpajakan pada Pajak Bumi dan Bangunan Perdesaan dan Perkotaan oleh Badan Pendapatan Daerah Kota Serang Tahun 2022-2023." Epistemik: Indonesian Journal of Social and Political Science 6, no. 1 (2025): 37–44. https://doi.org/10.57266/epistemik.v6i1.373.

Full text

Abstract:

This study focuses on analyzing the administration of local taxes related to urban and rural land and building tax (PBB P2) at the Regional Revenue Agency (Bapenda) of Serang City during the period of 2022–2023. The objective of this research is to examine the implementation of local tax administration for PBB P2 in Serang City. A descriptive qualitative method is employed, utilizing the local tax administration theory proposed by M. Ikhsan and Roy V. Salomo, which outlines five key administrative stages: identifying tax subjects and objects, determining the taxable value, collecting and recei

APA, Harvard, Vancouver, ISO, and other styles

48

Afni Nooraini, Christian Anugrah Pratama, and Marja Sinurat. "Pengelolaan piutang pajak bumi dan bangunan perdesaan dan perkotaan pasca peralihan di Kabupaten Katingan." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 2 (2022): 186–94. http://dx.doi.org/10.54259/akua.v1i2.691.

Full text

Abstract:

The government has transferred the Rural and Urban Land and Building Tax from the central tax to a regional tax to provide additional sources of income for regional development, however, after the transition, there was an increase in PBB-P2 receivables. This study aims to analyze the management of PBB-P2 receivables, analyze factors affecting highly PBB-P2 receivables and analyze the efforts of Katingan Regency Government to reduce PBB-P2 receivables. This study uses a descriptive qualitative research method with an inductive approach. Data collection techniques through interviews and document

APA, Harvard, Vancouver, ISO, and other styles

49

Periyanto, Periyanto, Haryadi Haryadi, and Nurhayani Nurhayani. "Analisis ekonomi pajak bumi dan bangunan perdesaan dan perkotaan di Kabupaten Tanjung Jabung Barat." e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah 6, no. 3 (2017): 131–40. http://dx.doi.org/10.22437/pdpd.v6i3.4319.

Full text

Abstract:

This study aims to analyze: (1) the development, contribution and effectiveness of Urban-Rural Land and Building Tax (PBB-P2) in Tanjung Jabung Barat District, (2) factors that influence PBB-P2 revenue. The data used are secondary data of Tanjung Jabung Barat District during the period 2004 - 2013. Data is sourced from the Central Statistics Agency and the Regional Revenue Service of Tanjung Jabung Barat Regency. The analysis tool uses descriptive statistics and multiple regression. The results of the study found: 1) based on its development, PBB-P2 is a very potential tax revenue in Tanjung J

APA, Harvard, Vancouver, ISO, and other styles

50

Novlyani, Citra, and Dinda Annisa Darmawan. "Effectiveness of Collection of Land and Building Tax in the Rural and Urban Sector (PBB-P2) Receivables in Increasing the Realization of Revenue in the Revenue Agency of Bekasi City Area in 2019-2021." Ilomata International Journal of Tax and Accounting 3, no. 3 (2022): 307–19. http://dx.doi.org/10.52728/ijtc.v3i3.531.

Full text

Abstract:

Local taxes are taxes collected and managed by local governments to fund all government functions and local development. The Local Revenue Board is a local apparatus that functions to manage all types of revenue and local wealth income, one of which is Land and Building Tax in the Rural and Urban Sector (PBB-P2). The high amount of PBB P2 receivables in Bekasi City is due to problems in the implementation of tax collection. This research was conducted to determine the effectiveness of the PBB-P2 Receivable Collection in Bekasi City and the obstacles and efforts done in the collection of PBB-P2

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!