Analysis of Rural and Urban Land and Building Tax Billing Based on Mayor Regulation Number 63 of 2017 at the Regional Revenue Agency of Bitung City

Yumisia Honandar; Jessy D. L. Warongan; Sonny Pangerapan

doi:10.55927/eajmr.v4i6.215

Authors

Yumisia Honandar Universitas Sam Ratulangi
Jessy D. L. Warongan Universitas Sam Ratulangi
Sonny Pangerapan Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/eajmr.v4i6.215

Keywords:

Rural and Urban Land and Building Tax, Regional Revenue Agency, Regional Income, Mayor Regulation, Tax

Abstract

One of the sources of Regional Revenue is Rural and Urban Land and Building Tax. Other regional revenues in Bitung City had significant increases, but the same did not happen for this tax, thus prompting the author to conduct research at the Regional Revenue Agency of Bitung City. This research is qualitative, and data is taken from interviews with three informants: the Head of the Agency, a Policy Analyst, and one employee, based on the Mayor of Bitung Regulation Number 63 of 2017. Results reveal that tax collection has been carried out according to applicable laws, but sanctions cannot yet be imposed on taxpayers who had not paid taxes, causing suboptimal tax collection.

References

Anggoro, D. D., Indriani, Hikmat, A. A. A.. (2023). Pajak Daerah dan Retribusi Daerah. Malang: UB Press.

Arifai, M., Meilvinasvita, D., Inuzula, L., Surbakti, A. B., Alfianti, J. (2024). Akuntansi Perpajakan. Yogyakarta: Penerbit Andi.

Bahri, S. (2020). Pengantar Akuntansi Berdasarkan SAK ETAP dan IFRS (Edisi III). Yogyakarta: CV Andi Offset.

Huda, N. (2021). Kilas Balik Implementasi Pengalihan Pajak PBB-P2 Di Daerah. Bogor: Guepedia.

Bitung City. (2017). Peraturan Walikota Bitung Nomor 63 Tahun 2017 tentang

Ketentuan Pelaksanaan Pemungutan Pajak Bumi dan Bangunan

Perdesaan dan Perkotaan di Kota Bitung.

https://peraturan.infoasn.id/kota/peraturan-walikota-bitung-nomor- 63-tahun-2017/

Maulamin, T., Sartono. (2021). Akuntansi Perpajakan. Tangerang: PT Human Persona Indonesia.

Republic of Indonesia. (2022). Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintah

https://peraturan.bpk.go.id/Details/195696/uu-no-1-tahun- 2022Daerah.

Republic of Indonesia. (2021). Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.

https://peraturan.bpk.go.id/details/185162/uu-no-7-tahun-2021

Republic of Indonesia. (2024). Peraturan Daerah Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah.

https://peraturan.bpk.go.id/Details/279709/perda-prov-dki-jakarta-no- 1-tahun-2024