Log in

Relevant bibliographies by topics / Tax on land / Journal articles

To see the other types of publications on this topic, follow the link: Tax on land.

Journal articles on the topic 'Tax on land'

Author: Grafiati

Published: 30 May 2022

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 'Tax on land.'

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

Sahari, Siti Norfaizah, Salfarina Samsuddin, Ahmad Ariffian Bujang, et al. "Review on Malaysia Tax Performance: Rates and Land Tax." International Journal of Psychosocial Rehabilitation 24, no. 03 (2020): 694–716. http://dx.doi.org/10.37200/ijpr/v24i3/pr200826.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Kanemoto, Yoshitsugu. "Land Tax and Urban Land Supply." Japanese Economic Studies 20, no. 2 (1991): 53–93. http://dx.doi.org/10.2753/jes1097-203x200253.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Robinson, Dennis, and Elizabeth M. Chant. "INTERACTION OF LAND POLICY AND LAND-BASED TAX POLICY: THE VERMONT LAND GAINS TAX." Review of Urban & Regional Development Studies 4, no. 2 (1992): 147–61. http://dx.doi.org/10.1111/j.1467-940x.1992.tb00039.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

林俊宏, 林俊宏, та 陳雪貞 Jim Lin. "探討土地增值稅與房地合一所得稅之稅額計算立法". 中正財經法學 20, № 20 (2020): 123–59. http://dx.doi.org/10.53106/207873752020010020003.

Full text

Abstract:

鑒於近年來房地價格異常上漲，逐步造成房地持有人與租戶間貧富差距拉大，因過往稅制對房地上漲的利潤只課徵偏低的稅負，加速了社會對房地投機的心態，並使房地產價格居高不下，政府為抑制房價快速飆漲，進而修正稅制而實行房地合一所得稅制度，期盼此一制度能有利房價回歸至合理價位。修正前我國房地出售時，土地應課徵土地增值稅，房屋應併入課徵所得稅，理論上，土地增值屬財產交易所得之一種（機會稅），應課徵所得稅。但因為我國已將土地之增值部分課徵土地增值稅，故不再課徵綜合所得稅，因此土地增值稅與綜合所得稅乃採分離課稅的形式。然而分離課稅不能正確衡量納稅義務人之納稅能力，基於漲價歸公的理念，新制房地合一所得稅希藉以補足原土地增值稅未核課部分來抑制房價，但新制實施至今仍有許多未盡之處仍有待討論，因此本文特別針對土地增值稅與房地合一所得稅在課徵範圍、課徵稅率、土地現值計徵標準、稅額計算之優惠及扣除項目等加以比較研究，並提出本文看法。Due to the unusual increase of real property prices in the recent years, the wealth gap between the property holders and the tenants has gradually widened. In the past, the government merely imp

APA, Harvard, Vancouver, ISO, and other styles

5

de Almeida, Oriana Trindade, and Christopher Uhl. "Brazil's Rural Land Tax." Land Use Policy 12, no. 2 (1995): 105–14. http://dx.doi.org/10.1016/0264-8377(94)00050-a.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Tsareva, Yu I. "LAND TAX IN ENGLAND." Vestnik Volzhskogo universiteta im V N Tatishcheva 2, no. 4 (2022): 14–23. http://dx.doi.org/10.51965/2076-7919_2022_2_4_14.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Eka Safitri, Yulia. "Effect of taxpayer awareness, tax knowledge, quality of tax service, and tax sanctions on compliance with property tax." Entrepreneurship and Small Business Research 1, no. 1 (2022): 1–6. http://dx.doi.org/10.55980/esber.v1i1.14.

Full text

Abstract:

This study aims to determine the effect of taxpayer awareness, tax knowledge, quality of tax services, and tax sanctions on land and building tax compliance. The sampling technique used is simple random sampling. The final sample of observations was 96 respondents. The analytical method used is multiple linear regression analysis with the SPSS 25 application program. The results of this study indicate that awareness of taxpayers, tax knowledge, and quality of tax services do not affect the compliance of land and building taxpayers. While tax sanctions affect the compliance of land and building

APA, Harvard, Vancouver, ISO, and other styles

8

Cai, Xiao, Wei Dong Liu, Hui Fan, and Tian Gui Lv. "“Land Finance Division” of Urbanization Based on Clustering Analysis - A Case Study in Shandong Province." Advanced Materials Research 1073-1076 (December 2014): 1319–25. http://dx.doi.org/10.4028/www.scientific.net/amr.1073-1076.1319.

Full text

Abstract:

Based on specifying the connotation of land finance and its structure, this paper chose land granting income, cultivated land usagetax, deed tax, urban land use tax, land value-added tax and property tax; built the per unit area of land transfer income, the average per unit area land tax revenue, the average land transfer income accounted for the proportion of local financial general budget revenue, and average land tax accounted for the proportion of local financial general budget revenue. By partitioning the land finance of Shandong province employing clustering analysis, the 17 cities were

APA, Harvard, Vancouver, ISO, and other styles

9

Abakarova, R. Sh. "Land tax in the tax system of the Russian Federation." Voprosy regionalnoj ekonomiki 39, no. 2 (2019): 101–6. http://dx.doi.org/10.21499/2078-4023-2019-39-2-101-106.

Full text

Abstract:

Land pricing is an effective tool for land management in the modern world.Measures to improve the fiscal component of the land tax ensure the independence of local budgets. The source of local budget replenishment is local taxes.In the current tax system, the amount of calculated tax is transferred to local budgets. The main problem that the leaders of the Defense Ministry are facing today is the lack of funds for development and for current needs. The question of meeting the financial needs of municipalities is a question of the revenue base of local budgets.The existing problems associated w

APA, Harvard, Vancouver, ISO, and other styles

10

Sinaga, Roulinta Yesvery, Sarah Selfina Kuahaty, Sri Rumada Sihite, and Risqi Mumpuni Dsyastuti. "Acceleration of Land Rights Certification Through Settlement of Land Tax Obligations." Batulis Civil Law Review 6, no. 1 (2025): 66. https://doi.org/10.47268/ballrev.v6i1.2381.

Full text

Abstract:

Introduction: The Complete Systematic Land Registration Program (SLRP) is a government effort to evenly accelerate the provision of land certificates to the Community. Although the certificate is given free of charge, participants are still obliged to pay Income Tax and Land and Building Acquisition fees (BAT). For participants who cannot pay, a mechanism is provided in the form of a tax debt statement. The challenges include minimal socialization, weak institutional coordination, and administrative obstacles. Therefore, there is a need to simplify procedures and more effective tax education.P

APA, Harvard, Vancouver, ISO, and other styles

11

Anderson, John E., and Howard C. Bunch. "Agricultural Property Tax Relief: Tax Credits, Tax Rates, and Land Values." Land Economics 65, no. 1 (1989): 13. http://dx.doi.org/10.2307/3146259.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Weiss, Erich. "REPLACING A COMBINED TAX ON LAND AND BUILDINGS’ WITH A SIMPLIFIED LAND VALUE TAX’ IN THE FEDERAL REPUBLIC OF GERMANY." International Journal of Strategic Property Management 8, no. 4 (2004): 241–45. http://dx.doi.org/10.3846/1648715x.2004.9637521.

Full text

Abstract:

In early 2004 the finance ministers of Bavaria and Rhineland‐Palatinate put forward a new model for assessing land tax. The model envisages the abolition of the current Land Tax A (tax on agricultural and forestry enterprises); Land Tax B (developed/developable real estate) is in future to comprise a flat‐rate tax on the buildings and a more up‐to‐date and realistic taxation of the land value based on the standard land value. Nevertheless, the question still remains: Why not go one step further and replace this ‘combined tax on land and buildings’ with a simple ‘land value tax'?

APA, Harvard, Vancouver, ISO, and other styles

13

Zheng, Sifan, and Huan Huang. "Research on the Settlement of Land Value Added Tax in J Real Estate Company." Frontiers in Business, Economics and Management 11, no. 1 (2023): 8–14. http://dx.doi.org/10.54097/fbem.v11i1.11595.

Full text

Abstract:

In recent years, with the recovery of the real estate market economy, China's housing prices have been consistently high, partly due to the impact of supply and demand, and partly due to the high tax costs of real estate in China. When it comes to the cost of real estate tax in our country, we have to mention the tax type that accounts for a large proportion: land value-added tax. The collection of land value-added tax in China adopts a "liquidation system". However, due to certain deficiencies in the land value-added tax system and incomplete related systems, complex collection methods for la

APA, Harvard, Vancouver, ISO, and other styles

14

Aji, Sapto Bayu, Budhi Purwantoro Jati, and Budi Asmarawati. "Pengetahuan Pajak, Pelayanan Pajak, Sanksi Pajak,Kesadaran Wajib Pajak, Dan Sosialisasi Pajak Dan Kepatuhan Pembayaran Pajak Bumi Dan Bangunan." Measurement Jurnal Akuntansi 18, no. 1 (2024): 33–56. http://dx.doi.org/10.33373/mja.v18i1.6297.

Full text

Abstract:

This study aims to determine and analyse the effect of tax knowledge, tax services, tax sanctions, and taxpayer awareness on taxpayer compliance in paying land and building tax. The object of research is land and building taxpayers in the Special Region of Yogyakarta. The sample in this method uses purposive sampling. The research uses quantitative data methods obtained by distributing research questionnaires directly to 120 respondents as Land and Building Taxpayers. The test results show that tax knowledge, tax services, tax sanctions, and taxpayer awareness have no effect on taxpayer compli

APA, Harvard, Vancouver, ISO, and other styles

15

Pandya, Viral U., and John Tippett. "Land Tax, Justice, and the Unaffordability of Housing: Australian Experience." International Journal of Economics and Finance 9, no. 10 (2017): 86. http://dx.doi.org/10.5539/ijef.v9n10p86.

Full text

Abstract:

Taxation and tax ‘reform’ particularly, appears to be a perennial topic, in the major economies of the western world at least. Recently, in Australia there was the “Henry Review” of 2010 – a major review of Australia’s tax system including substantial recommendations for tax reform; and observation shows that both sides of politics in Australia spent most of 2016 and part of 2015 talking about tax ‘reform’. A key aspect of the Henry Review (2010) is the strong recommendation for a land tax.Advocacy for land tax has a long and powerful history. Prominent economists lauding the land tax include

APA, Harvard, Vancouver, ISO, and other styles

16

Ualiyeva, M. A. "Land tax as the main element of the economic mechanism for efficient land management." BULLETIN OF THE KARAGANDA UNIVERSITY. ECONOMY SERIES 101, no. 1 (2021): 133–42. http://dx.doi.org/10.31489/2021ec1/133-142.

Full text

Abstract:

Object: To review the impact of land tax on the efficiency of agricultural development. To review the procedure for calculating land tax in Kazakhstan. To study the features of land tax collection. To consider improving the taxation of agricultural land resources. Methods: During the course of the study, we used statistical data analysis and methods of comparative analysis. Findings: This paper reviews the aspects of agricultural land plots taxation. We have analyzed a number of factors affecting the effective taxation of land resources in Kazakhstan. We have performed a comparative analysis o

APA, Harvard, Vancouver, ISO, and other styles

17

Ferinda Yuni Yanti. "Pengaruh Laju Pertumbuhan, Kontribusi dan Potensi Pajak Bumi Dan Bangunan Terhadap Penerimaan Pajak Dalam Negeri Tahun 2020 – 2022." Jurnal Akuntan Publik 1, no. 3 (2023): 386–99. https://doi.org/10.59581/jap-widyakarya.v1i3.1052.

Full text

Abstract:

Land and Building Tax is a type of tax that applies in Indonesia. As a type of direct tax, Land and Building Tax has an important role in domestic tax revenue. This study aims to determine the effect of the growth rate, contribution and potential of Land and Building Tax on Domestic Tax Revenue. By using purposive sampling as a method for determining the sample and statistical testing in the form of descriptive analysis, classic assumption test and partial t test as a reference for testing the hypothesis, the results obtained are that the results of the t-test variable growth rate of Land and

APA, Harvard, Vancouver, ISO, and other styles

18

Wulan, Dari, Bakri Samsul, Noor Kurniyati Nany, and Sondega Anamonce. "Tax Sustainability: The Effectiveness and Contribution of Land and Building Taxes to Regional Original Revenue in Yogyakarta City, Indonesia." Journal of Economics, Finance And Management Studies 5, no. 03 (2022): 442–48. https://doi.org/10.5281/zenodo.6322806.

Full text

Abstract:

The principle of decentralization has been emphasized since the existence of regional autonomy to manage its resources. Various regional regulations that originally had to be approved by the central government in advance, can be set by regional heads independently. With regional autonomy, it is hoped that the investment procedure will be easier so that the potential of the region can be utilized as much as possible to increase Regional Original Revenue (PAD) in the region. Tax revenue is one of the sustainable aspects in order to increase Regional Original Revenue. Land and Building Tax in Ind

APA, Harvard, Vancouver, ISO, and other styles

19

Septianawati, Wayan, Eksa Ridwansyah, and Lihan Rini Puspo Wijaya. "Pengaruh Kepemimpinan Kepala Desa, Pengetahuan, dan Sosialisasi Pemungutan Pajak Bumi Dan Bangunan Terhadap Penerimaan Pajak Bumi dan Bangunan Pada Tahun 2021." Jurnal Ilmiah ESAI 17, no. 1 (2023): 67–82. http://dx.doi.org/10.25181/esai.v17i1.2637.

Full text

Abstract:

This study aims to determine the effect of Village Head Leadership, Knowledge, and Socialization of Land and Building Tax Collection on Land and Building Tax Revenue in 2021 (Case Study in Marga Tiga District). The data used are primary data carried out by distributing questionnaires. The samples used in this study were 100 respondents who met the sample criteria from the total population of the community who became land and building taxpayers in Marga Tiga District. This study uses multiple linear regression analysis. The results of this study indicate that (1) the leadership of the village h

APA, Harvard, Vancouver, ISO, and other styles

20

Zuraida, Ida. "The Influence of Influence Service Quality Tax on Land and Building Tax Revenue in Rular and Urban Sector in The Gelumbang Sub-District of Muara Enim." Integritas Jurnal Manajemen Profesional (IJMPRO) 1, no. 1 (2020): 71–82. http://dx.doi.org/10.35908/ijmpro.v1i1.8.

Full text

Abstract:

The formulation of the problem study was how the influence of Influence Service Quality Tax on Land and Building Tax Revenue in Rular and Urban Sector in the Gelumbang sub-district of Muara Enim. This study was aimed to find out the service quality tanx on land and building tax revenue in rural and urban sector in the Gelumbang sub-district of Muara Enim. This study was type associative research. The research sample in this study used 99 samples with a purposive sampling technique by slovin formula. The data used in this study was primary data taken by questionnaire. The techniques analysis us

APA, Harvard, Vancouver, ISO, and other styles

21

Balážová, Eva, and Viera Petrášová. "Land Tax in Local Government." EU agrarian Law 2, no. 1 (2013): 22–25. http://dx.doi.org/10.2478/eual-2013-0003.

Full text

Abstract:

Abstract Currently the land tax causes difficulties to the managers of agricultural and forest land as it does not fulfill its historical function. Stagnant market for agricultural products together with damages caused by climate changes (floods or droughts) brings complications to the land managers by decreasing their profit. The research focuses on an analysis of land tax in Central Europe and its functioning as a municipal economic tool taking into account environmental protection and usage of nonrenewable resources. The article offers suggestions for municipalities with regard to changes i

APA, Harvard, Vancouver, ISO, and other styles

22

HORION, JOSEPH, and TuoMA's CHISHOLM. "Land Tax Revenue Estimate Updated." American Journal of Economics and Sociology 50, no. 3 (1991): 375. http://dx.doi.org/10.1111/j.1536-7150.1991.tb02306.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Yusuf, Barmin. "Analisis Efektivitas Penerimaan Pajak Bumi Dan Bangunan (PBB) di Kecamatan Tolangohula Kabupaten Gorontalo." Gorontalo Development Review 1, no. 1 (2018): 1. http://dx.doi.org/10.32662/golder.v1i1.109.

Full text

Abstract:

Land and Building Tax is a potential source of revenue for the region as one of the direct taxes. Land and Building Tax is a central tax because the object is in the area, then the region gets a bigger share. In Gorontalo Regency, mainly Tolagohula Sub-district, as in other parts of Indonesia, the land and property tax (PBB) is one source of local revenue. The management of the land and building tax (PBB) in Tolangohula sub-district is expected to lead to the welfare of the people in Gorontalo Regency.The purpose of this study is to determine how the effectiveness of tax revenue Earth and Buil

APA, Harvard, Vancouver, ISO, and other styles

24

Lintiyaningrum, Indriyani, Tjandra Wasesa, Diana Zuhro, et al. "THE INFLUENCE OF TAX PAYMENT AWARENESS AND UNDERSTANDING OF TAX REGULATIONS ON THE LEVEL OF LAND AND BUILDING TAX REVENUE AT THE REVENUE DEPARTMENT AND MANAGEMENT SURABAYA CITY FINANCE." Journal of Managerial Sciences and Studies 1, no. 3 (2023): 1–20. http://dx.doi.org/10.61160/jomss.v1i3.30.

Full text

Abstract:

In financing regional development, tax is an alternative source of financing needed by the government, including land and building tax. Land and Building Tax is the only property tax in Indonesia and has increased from year to year. Apart from that, Land and Building Tax has the largest number of taxpayers compared to other taxes. Even though Land and Building Tax has a broad impact, the proceeds from Land and Building Tax are returned to the regions concerned for the implementation and improvement of development in their respective regions. The aim of this research is to determine the influen

APA, Harvard, Vancouver, ISO, and other styles

25

Kalgulova, R., A. Rakhimbaev, and E. Kuzenbayeva. "EVOLUTION AND CURRENT STATE OF LAND TAXATION IN KAZAKHSTAN: PROBLEMS OF ACCOUNTING AND REGULATION." Statistika, učet i audit 97, no. 2 (2025): 49–61. https://doi.org/10.51579/1563-2415.2025.-2.04.

Full text

Abstract:

This article examines the main aspects of land tax in Kazakhstan. The study of the historical experience of constructing forms of land taxation for modern Kazakhstan is of great interest, since reforms in land relations presuppose the creation of a new system of land taxation, or tax revenues received by the budget from the exploitation of land. Land tax is one of the most important elements of the system of economic and land relations between landowners and the state. The funds seized in the form of land tax should act as a stimulating factor for better use of land and as a tool for concentra

APA, Harvard, Vancouver, ISO, and other styles

26

Nainggolan, Edisah Putra. "Pajak Bumi Dan Bangunan Dalam Perspektif Peningkatan Pendapatan Asli Daerah Kota Medan." Balance : Jurnal Akuntansi dan Manajemen 1, no. 1 (2022): 1–6. http://dx.doi.org/10.59086/jam.v1i1.1.

Full text

Abstract:

This study aims to analyze Land and Building Tax (PBB) receipts in the Perspective of Increasing Regional Original Income (PAD). Building land tax is a tax on land or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantation, forestry and mining business activities. In accordance with the regulations of law no. 28 of 2009 a new type of tax levied by the regions is the property tax. In this research, the realization of land tax revenue will be reviewed. From the results of the study, it was found that land and building tax revenues in

APA, Harvard, Vancouver, ISO, and other styles

27

Kim, Dong-Kun. "Tax Reform to Combat Land Speculation in Korea." Korean Journal of Policy Studies 6 (December 31, 1991): 15–26. http://dx.doi.org/10.52372/kjps06002.

Full text

Abstract:

Korean economy experienced the rapid changes in various aspect during the 1980s. Particularly the late 1980s may be considered to be one of the most important turning points in Korea's modernization history. In spite of general economic success in the 1980's, the Korean people resented against the military dictatorial regime and their resentment bursted out as violent protest in early 1987. On June 29th of that year, the ruling party declared publicly a direct election of the next President and promised a drastic "democratization" by removing various controls. This so-called "June 29 Declarati

APA, Harvard, Vancouver, ISO, and other styles

28

Ryu, Jin, and Sang Bin Lim. "Improvement of Land Construction and the Acquisition Tax System for Land Change." Korea Association Of Real Estate Law 29, no. 1 (2025): 1–29. https://doi.org/10.32989/rel.2025.29.1.1.

Full text

Abstract:

The Local Tax Act operates a system to impose deemed acquisition tax if the value of the land category is increased by virtually changing the land category. Even if it is not accompanied by a change in the land category, the acquisition tax is imposed on the land category as the change in the land category. A change in the land category for deemed acquisition tax expands the concept of acquisition by considering the increase in value as an element of acquisition regardless of previous registration. The taxation issues of the current land title change acquisition tax are actually the problem of

APA, Harvard, Vancouver, ISO, and other styles

29

Noviani, Siti Alya, and Erry Andhaniwati. "Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan terhadap Pendapatan Asli Daerah Kabupaten Bojonegoro Tahun 2018-2022." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 3 (2023): 2939–51. http://dx.doi.org/10.47467/alkharaj.v6i3.4816.

Full text

Abstract:

The purpose of this study is to determine the level of effectiveness of land and building tax revenue and how much the contribution of land and building tax to Bojonegoro District Original Revenue. Data collection techniques are carried out using documentation techniques. The data analysis technique used is the effectiveness ratio analysis technique and the contribution ratio analysis technique. This research is a quantitative descriptive research, which is based on an explanation of the numbers. The data in this study are in the form of targets and realization of Rural and Urban Land and Buil

APA, Harvard, Vancouver, ISO, and other styles

30

Alakoz, V. V. ,., A. D. Gorin, and S. I. Nosov. "Land plot as a kind of monetary capital. Land market and cadastral value of agricultural land." Zemleustrojstvo, kadastr i monitoring zemel' (Land management, cadastre and land monitoring), no. 12 (November 7, 2024): 724–33. https://doi.org/10.33920/sel-04-2412-01.

Full text

Abstract:

The basis for determining payments for the use of agricultural land plot is land rent – the excess value of agricultural products over the average profit. Rent is a "surplus", the taxation of which does not affect the incentives for production. The rent tax does not lead to distortions in the economy and does not reduce its efficiency, unlike destructive taxes on productive capital and labor - a tax system that punishes achieving high results in hard work and entrepreneurship. The amount of tax rate established by the Tax Code of the Russian Federation for land plots classified as agricultural

APA, Harvard, Vancouver, ISO, and other styles

31

AGUZAROVA, F. S. "AND TAXATION: PROBLEMS AND WAYS TO SOLVE THEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 7 (2021): 89–93. http://dx.doi.org/10.36871/ek.up.p.r.2021.07.01.011.

Full text

Abstract:

Despite the continued use and taxation of land resources, problems still persist. These include the provision of tax benefits for land tax, the procedure for determining the tax base, the reliability and completeness of the information base. To solve these problems, it is proposed to systematize the procedure for conducting tax administration in order to identify unaccounted-for tax objects; to clarify the cadastral value of land plots, to provide tax benefits economically justifiably, assessing tax risks.

APA, Harvard, Vancouver, ISO, and other styles

32

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

33

Hunko, Liudmyla, and Yuliia Moroz. "Spatial heterogeneity of land taxation in Ukraine: the impact of decentralization." Baltic Surveying 11 (November 20, 2019): 25–30. http://dx.doi.org/10.22616/j.balticsurveying.2019.013.

Full text

Abstract:

Starting in 2016, the process of financial decentralization began in Ukraine, in which local governments of lower levels (rural, urban, city councils and united territorial communities) were entitled to independently establish on their territory the rates of many local taxes and fees credited to community budgets. In particular, tax legislation of Ukraine allows local governments to vary land tax rates in the range from 0.1 to 3% of the normative monetary valuation of land, as well as to differentiate tax rates depending on the type of intended use of land plots. The study created a database a

APA, Harvard, Vancouver, ISO, and other styles

34

Nadtochii, Igor' Olegovich, and Vera Nikolaevna Plesnyakova. "Implementation of the principle of payment of land-use on the example of land tax: possibilities and issues." Налоги и налогообложение, no. 5 (May 2021): 1–9. http://dx.doi.org/10.7256/2454-065x.2021.5.36881.

Full text

Abstract:

This article examines the relevant problems of land law &ndash; one of the most dynamically developing branches of law in the Russian Federation, and one of the first to undergo changes in the context of modernization of vectors of state legal policy. Analysis is conducted on the fundamental importance of the principle of payment of land-use on the example of land tax. The author explores the problems of the object of land tax and tax base, calculation of cadastral value. The conclusion is made that the chosen path of development of the land tax is unfeasible, thereby requiring an alternat

APA, Harvard, Vancouver, ISO, and other styles

35

Pransiska, Windi, and Irine Ika Wardhani. "Effect of Taxpayer Awareness, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Land and Building Tax." Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) 1, no. 2 (2022): 217–31. http://dx.doi.org/10.31289/jbi.v1i2.1413.

Full text

Abstract:

Land and Building Tax is an important income for each region, therefore each local government has its own way to optimize income from the land and building tax sector. This study aims to examine and analyze the effect of taxplayer awareness, tax knowledge, and tax socialization on taxpayer compliance in paying land and building taxes in Cinta Rakyat village, Percut Sei Tuan District. This study uses primary data where data is collected directly from the results of questionnaires. This research was conducted on land and building taxpayers in Cinta Rayat Village starting in March with a populati

APA, Harvard, Vancouver, ISO, and other styles

36

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

37

Baiquni, Adi, and Otom Mustomi. "Mechanism for Implementing Land and Building Tax Distribution in Realizing Revenue Autonomy Areas in DKI Jakarta." International Journal of Educational Research & Social Sciences 4, no. 4 (2023): 598–604. http://dx.doi.org/10.51601/ijersc.v4i4.687.

Full text

Abstract:

Mechanism for Implementing Land and Building Tax Collection in Realizing Regional Revenue Autonomy in DKI Jakarta. First, the purpose of the study, to describe and analyze and explain the implementation of the withdrawal of Land and Building Tax (PBB) arrangements in the Province in DKI Jakarta and the objections that can be made by taxpayers to the APBD. To elaborate and analyze and explain the implementation of Land and Building Tax (PBB) collection to realize regional autonomy in DKI Jakarta.Second, the scope of research of the Daerh Government's authority in carrying out the collection of

APA, Harvard, Vancouver, ISO, and other styles

38

Utomo, Rohadi, and Rahmaliza Rahmaliza. "Analisis Efektivitas dan Potensi Peningkatan Penerimaan Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah." Jurnal Litbang: Media Informasi Penelitian, Pengembangan dan IPTEK 20, no. 1 (2024): 41–52. http://dx.doi.org/10.33658/jl.v20i1.382.

Full text

Abstract:

ENGLISHDiversion the transfer of Land and Building Tax management from central to regional taxes is intended to increase Original Regional Income. This research aims to determine the effectiveness of increasing Land and Building Tax revenue for Original Regional Income in Lubuklinggau City, and to analyze of Land and Building Tax management in Lubuklinggau City, especially the potential for revenue originating from Land and Building Tax. To measure the level effectiveness of Land and Building Tax revenue, data analysis of the potential and realization PBB revenue is used, while measuring the p

APA, Harvard, Vancouver, ISO, and other styles

39

Haila, Anne. "The effects of land value tax on land use." Land Use Policy 2, no. 3 (1985): 240–43. http://dx.doi.org/10.1016/0264-8377(85)90073-0.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

41

Ilin, A. V. "Application of the calculation method for calculating an economically justified land tax." Vestnik Universiteta, no. 5 (July 1, 2022): 152–60. http://dx.doi.org/10.26425/1816-4277-2022-5-152-160.

Full text

Abstract:

The article considers the mechanism used to calculate the land tax. caused by the overestimation by the state of the cadastral value of land plots used as a tax base, which leads to the problem of economically unreasonable taxation for taxpayers. The directions for improving the mechanism of land tax calculation and changing the practice of taxation have been formed. The analysis of normative legal base, taxation practice, statistical data, economic publications devoted to the mechanism of land tax assessment has been carried out. The article contains judgments of the continuous presence of a

APA, Harvard, Vancouver, ISO, and other styles

42

Dwihandoko, Toto Heru. "EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN (Studi Kasus Pada Kantor Pemerintahan Kabupaten Lamongan Periode Tahun 2014 - 2018)." Bisman (Bisnis dan Manajemen): The Journal of Business and Management 3, no. 1 (2020): 55–71. http://dx.doi.org/10.37112/bisman.v3i1.622.

Full text

Abstract:

Tax is the source used to finance a development. One of which is the land and building tax. This study goals to determine (1) the effectiveness of land and building tax revenues in lamongan districts in 2014 until 2018, (2) barriers that impact the effectiveness of land and building tax revenues in the district of 2014 until 2018, (3) Government to overcome barriers that affect the level of tax effectiveness of the earth and buildings in the district lamongan 2014 until 2018. The method that used in this research is by documentation technique. Data analysis method used in this research is Quan

APA, Harvard, Vancouver, ISO, and other styles

43

Song, Huasheng, and Guili Sun. "Investment Promotion, Tax Competition, and Industrial Land Price in China—Evidence from the Corporate Tax Collection Reform." Land 11, no. 5 (2022): 682. http://dx.doi.org/10.3390/land11050682.

Full text

Abstract:

Fiscal arrangements have significant influences on the use of land in China. The tax collection reform in 2002 stipulates that firms establish after the reform are levied by the state tax bureau while those established before the reform continue to be levied by local tax bureaus. The reform divided similar firms into two groups by the date of establishment and created a discontinuity in the tax enforcement for those firms established around the date of the reform. Based on the land transaction data on a parcel basis, we used the regression discontinuity design to study the impact of reform on

APA, Harvard, Vancouver, ISO, and other styles

44

Raisa Tanjung Sari, Della, and Eskasari Putri. "The Effect of Land and Building Acquisition Tax (BPHTB), Land and Building Tax, Restaurant Tax, Parking Tax and Street Lighting Tax on Regional Original Income in Surakarta Residency Government 2017-2023." Journal of Accounting and Finance Management 5, no. 6 (2025): 1460–70. https://doi.org/10.38035/jafm.v5i6.1352.

Full text

Abstract:

This study aims to empirically analyze the effect of Land and Building Acquisition Fee (BPHTB), Land and Building Tax, Restaurant Tax, Parking Tax, and Street Lighting Tax on Local Original Income. This study was conducted at the Regency/City Governments in the former Surakarta Residency for the 2017-2023 Fiscal Year. The study used a quantitative research approach to collect and analyze data. The population in this study were all district/city governments in the former Surakarta Residency for the 2017-2023 fiscal year consisting of 6 regencies and 1 city. The sampling method used was purposiv

APA, Harvard, Vancouver, ISO, and other styles

45

Khomiuk, N., I. Tsymbaliuk, M. Voichuk, A. Grymak, and I. Kravtsiv. "Land taxation as a tool to ensure sustainable development of rural areas in the context of decentralization." Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies 23, no. 98 (2021): 45–51. http://dx.doi.org/10.32718/nvlvet-e9807.

Full text

Abstract:

The article considers land taxation as one of the tools to ensure the sustainable development of rural areas in the context of decentralization. Included land tax and rent for land plots of state and communal property and a single tax for agricultural producers as land tax payments has been proposed. It was found that the land fee is the second-largest source of tax revenues to local budgets. It was revealed that during 2009–2020 there is a tendency to increase revenues from land fees to local budgets of Ukraine. Emphasis is placed on the fact that there is an increase in rent payments by lega

APA, Harvard, Vancouver, ISO, and other styles

46

Siroky, J., J. Krajcova, and J. Hakalova. "The taxation of agricultural land with the use of multi-criteria analysis." Agricultural Economics (Zemědělská ekonomika) 62, No. 5 (2016): 197–204. http://dx.doi.org/10.17221/183/2015-agricecon.

Full text

Abstract:

The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic – the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calcu

APA, Harvard, Vancouver, ISO, and other styles

47

Nany, Magdalena, Endang Satyawati, and Ferani Ferani. "Pengaruh Pemahaman Wajib Pajak dan peranan Aparat peryajakan terhadap Kepatuhan wajib Pajak Bumi dan Bangunan di Kota surakarta." Jurnal Riset Akuntansi dan Keuangan 6, no. 1 (2010): 63. http://dx.doi.org/10.21460/jrak.2010.61.167.

Full text

Abstract:

The objective of this research was to give empirical evidence about the fficts of tax payer's lmowledge and tax fficer's rolq on rand and building tar payer's compliance partially. This research was also intended to give empirical evidence obout the effects of tax payerzs knowledge and tax fficer,s roles onland and building tax payer's compliance simultaneously. Data takenfrom 150 respondents were analyzed by multiple regression analysis. The results show that ta'r payer's lonwledge and tax officer's roles partially had significant fficlon land and building tax payer's compliance. The results

APA, Harvard, Vancouver, ISO, and other styles

48

Pramesti, Hernawati, and Basuki Nugraha. "PENDAPATAN ASLI DAERAH (PAD) DI KOTA SURAKARTA (TAX ON LOCAL REVENUE IN SURAKARTA)." Jurnal Akuntansi dan Sistem Teknologi Informasi 16, no. 3 (2020): 294–300. http://dx.doi.org/10.33061/jasti.v16i3.4437.

Full text

Abstract:

This study about Local Revenue. This study uses secondary data with a population of all reports on the realization of advertisement tax, parking tax, Land and Property Tax and Surakarta Local Revenue in 2013-2017. Sampling uses a purposive sampling method and the data analysis technique used is t test, F test, and test the coefficient of determination (R2). The results of this study for the t test show the results that the advertisement tax, parking tax, and the Land and Property Tax variables affect Local Revenue, the F test results indicate advertisement tax, parking tax and the Land and Pro

APA, Harvard, Vancouver, ISO, and other styles

49

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

50

Siregar, Benny Sinomba, Isnaini Isnaini, and Budi Hartono. "Analisis Kinerja Birokrasi Pelayanan Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB-P2) Dalam Meningkatkan Pendapatan Asli Daerah Pada Badan Pengelolaan Pajak Dan Retribusi Daerah Kota Medan." Journal of Education, Humaniora and Social Sciences (JEHSS) 5, no. 4 (2023): 3130–40. http://dx.doi.org/10.34007/jehss.v5i4.1754.

Full text

Abstract:

This study aims to determine the Bureaucratic Performance of Land and Building Tax Services in the Urban and Rural Sector (PBB-P2) in Increasing Regional Original Income at the Regional Tax and Retribution Management Agency in Medan City and to find out and analyze what factors support and inhibit it. The research method used is descriptive research with observation data collection instruments, documentation studies and interviews, while the data analysis is descriptive analysis. The results of this study indicate that the performance of the Regional Tax and Retribution Management Agency in op

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!