Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency
Keywords:Potential Tax, Regional Income, Land and Building Tax
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 opportunities & 0.12 internal strengths. Progressive action, the SO matrix is recommended by BPPRETDA to increase (NJOP & tax rate 0.3%), increase (officer education, facilities & tax revenue sharing), and collect PBB-P2 data. Potential Determination of Rp.134,128,478,400,- (11% Regional Revenue). It is necessary to determine the (Selling Value of Tax Object (NJOP) of land and buildings to be increased to near market prices with office work and field inspections and to support education, training for officers is needed to continue to be carried out in collaboration with the Ministry of Finance or independently by the Regional Government.
Ahmad, E., & Krelove, R. (2000). Tax assignments: options for Indonesia. In seminar on “Agenda for Sequencing Decentralization in Indonesia.
Atkinson, A. B., & Stiglitz, J. E. (2015). Lectures on Public Economics: Updated Edition. Princeton University Press.
Bird, R. M. (2008). Tax challenges facing developing countries. Institute for International Business Working Paper, (9).
Firman, T. (2004). Major issues in Indonesia's urban land development. Land Use Policy, 21(4), 347-355.
Firman, T. (2009). Decentralization reform and local‐government proliferation in Indonesia: Towards a fragmentation of regional development. In Review of Urban & Regional Development Studies: Journal of the Applied Regional Science Conference (Vol. 21, No. 2‐3, pp. 143-157). Melbourne, Australia: Blackwell Publishing Asia.
Haufler, A., & Wooton, I. (2006). The effects of regional tax and subsidy coordination on foreign direct investment. European Economic Review, 50(2), 285-305.
Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804-827.
Masengi, E. E. (2018). Pengantar Manajemen Pelayanan Publik (Cetakan II). Malang: Wineka Media.
Nasution, A. (2017). The government decentralization program in Indonesia. In Central and local government relations in Asia. Edward Elgar Publishing.
Pepinsky, T. B., & Wihardja, M. M. (2011). Decentralization and economic performance in Indonesia. Journal of East Asian Studies, 11(3), 337-371.
Rangkuti, F. (2000). Analisis SWOT Teknik Membedah Kasus Bisnis”. Jakarta: PT Gramedia Pustaka Utama.
Sugiyono, (2010). Metode Penelitian Kuantitatif Kualitatif dan R&D. Jakarta: CV. Alfabeta.
Van Lelyveld, I., & Schilder, A. (2003). Risk in financial conglomerates: Management and supervision. Brookings-Wharton Papers on Financial Services, 2003(1), 195-224.