scholarly journals Faktor-Faktor yang Mempengaruhi Penerimaan PBB P2 di Kota Yogyakarta Pasca Pelimpahan Kewenangan Pengelolaan PBB P2 Oleh Pusat Kepada Daerah

2015 ◽  
Vol 19 (2) ◽  
pp. 155
Author(s):  
Lastria Nurtanzila ◽  
Wahyudi Kumorotomo
Keyword(s):  
Local Governments ◽  
Property Tax ◽  
Tax Compliance ◽  
Tax Administration ◽  
Research Results ◽  
Local Taxes ◽  
The City

One of the efforts to achieve fiscal independence of local governments is to provide authority in the management of land and property tax as a part of local taxes (Law No.28 of 2009). Yogyakarta has delegated authority to implement this law since 2011. The revenue of PBB P2 pretty much accounted for the PAD, which is why in this study tried to examine the factors that influence Earth Building Tax receipts in the city of Yogyakarta in 2013-2014. So from this study establishes framework there are three factors that can affect PBB P2 in the city of Yogyakarta, which is a factor of tax administration efficiency, effectiveness socialization factor taxation and tax compliance. Based on the research results that the tax administration can efficiently determine the level of awareness of the taxpayer to pay taxes on time, as well as tax sosialization can increase the public's attention on the importance of paying taxes, in addition to the flavor abide by the rules are also important in creating awareness to pay tax.

An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love

2016 ◽  
Vol 30 (1) ◽  
pp. 129-161 ◽  
Author(s):  
Michael Chirico ◽  
Robert P. Inman ◽  
Charles Loeffler ◽  
John MacDonald ◽  
Holger Sieg
Keyword(s):  
Experimental Evaluation ◽  
Property Tax ◽  
Tax Compliance ◽  
Free Riding ◽  
The City

Compensating Changes to the Property Tax Levy? An Empirical Test of the Residual Rule

2017 ◽  
Vol 46 (6) ◽  
pp. 949-973 ◽  
Author(s):  
Spencer T. Brien
Keyword(s):  
Local Governments ◽  
Formal Model ◽  
Empirical Test ◽  
Property Tax ◽  
Tax Administration ◽  
County Governments ◽  
Active Approach ◽  
The Difference ◽  
Using Data ◽  
The Cost

The residual view of the property tax assumes that local governments set their levies equal to the difference between budgeted expenditures and expected receipts from other revenues. This approach allows them to adjust the levy to achieve greater overall revenue stability potentially at the cost of tax predictability. This article presents a formal model of the residual rule and uses it to test whether this active approach to property tax administration describes observed fiscal behavior. This test is conducted using data from county governments in Georgia over a fifteen-year period. The results support the validity of the residual rule over an alternative model of passive tax administration.

scholarly journals The TIFF with TIEG: an evaluation of the City of Toronto's IMIT Program

2021 ◽  
Author(s):  
Sachin Persaud
Keyword(s):  
Economic Development ◽  
Local Governments ◽  
Global Economy ◽  
Property Tax ◽  
Evaluation Criteria ◽  
Specific Property ◽  
Tax Incentive ◽  
Innovation And Technology ◽  
Development Objectives ◽  
The City

Facing an increasingly integrated and competitive global economy, local governments have developed property tax incentive programs to entice businesses to build and locate domestically. This paper offers an account of how one specific property tax incentive program – the City of Toronto's Imagination, Manufacturing, Innovation and Technology (IMIT) program – came into existence and how it has evolved into the present day. An evaluation criteria analysis that builds on Hemson Consulting's 2017 review of IMIT follows. A review of literature and policy culminates in a list of recommendations for the City to consider as it strives to achieve its economic development objectives. Key words: property tax, incentive, economic development, employment

scholarly journals Does Home Rule Overrule the State`s Role? An Analysis of Property Tax Administration in New York State

2006 ◽  
Vol 21 (1) ◽  
pp. 43-67
Author(s):  
Tae Ho Eom
Keyword(s):  
New York ◽  
Local Governments ◽  
New York State ◽  
Property Tax ◽  
The State ◽  
Tax Administration ◽  
Home Rule ◽  
Deep Roots ◽  
Tax System ◽  
York State

This essay analyzes the property tax system in New York State. Based on historical and comparative analyses of three critical factors in property tax administration-assessment standards, revaluation, and assessing units-this study reveals that the current property tax administration structure has deep roots in the "home rule" tradition in New York State, making it hard to achieve intradistrict equity in property tax burden for some assessing units. The study concludes that the state's lack of active role undermines public faith in the property tax system and in local governments. The state should not be overruled by the local government politics based on home rule.

scholarly journals ANALISIS UPAYA PAJAK, EFEKTIVITAS, DAN KONTRIBUSI PAJAK DAERAH DI KAWASAN EKONOMI KHUSUS PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Lusinda Natalya Debora Karo ◽  
Lintje Kalangi ◽  
Novi Swandari Budiarso
Keyword(s):  
Resource Management ◽  
Natural Resource Management ◽  
Natural Resource ◽  
Local Governments ◽  
Research Method ◽  
Regional Government ◽  
Regional Autonomy ◽  
Average Percentage ◽  
Local Taxes ◽  
The City

Regional autonomy is a law that requires local governments to take care of their own regional needs by utilizing and exploring every potential that exists. One source of regional income is local tax. Local tax is fees paid by society to the state from results of natural resource management and other potential uses for people's welfare. The purpose of this study was to find out about tax effort, effectiveness, contribution and growth of local taxes in the City of Bitung. The research method used is descriptive qualitative. The results of this study indicate that tax efforts by the regional government of Bitung city in 2014-2018 are still in the criteria of "very low", the effectiveness of local tax collection in 2014-2018 is already in the "very effective" criteria and the contribution of the Bitung city tax in 2014 , 2016 and 2018 included in the criteria of "good" while in 2015 and 2017 included in the criteria of "good enough" so that the average percentage of local tax contributions to the original income of the city of Bitung included in the criteria of "good".

scholarly journals Roles And Responsibilities Of Land Agreement Official Tax Administration BPHTB in The Sale And Purchase Transactions Over Land And Building In Semarang

Jurnal Akta ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 497
Author(s):  
Armina Dilla Zahirani ◽  
Aryani Witasari
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Secondary Data ◽  
Sampling Technique ◽  
Tax Administration ◽  
Purposive Sampling ◽  
Roles And Responsibilities ◽  
Local Taxes ◽  
Approach Method ◽  
The City

On Article 91 paragraph 1 of Act No. 28 of 2009 on Local Taxes and Levies otherwise PPAT can only sign the agreement of transfer of rights to land and or building after the taxpayer to submit proof of payment of taxes, in the form of Tax Payment (SSP) of the Sellers and Slip Tax on Acquisition of Land and Building (SSB) of the Purchaser, The question that arises from this problem is: What is the Role and Responsibility of the Agreement Official Land in Tax Administration BPHTB Transaction Purchase land or buildings in the city, How Procedure of Tax Administration BPHTB of the transaction Purchase land or buildings in the city, Constraints and Fighting in BPHTB Tax Administration on Sale and Purchase Transactions land and or building in the city of Semarang. Juridical approach method using empiris.Data used are primary and secondary data. Methods of data collection using interviews and literature. Methods of data analysis using qualitative analysis.The location was selected the city, for the samples taken 2 PPAT, Regional Revenue Agency Semarang and 2 taxpayers. The sampling technique was conducted by purposive sampling. Tools data collection conducted by interviews and document study.Keywords: PPAT; Acquisition of Land and Building (BPHTB); Purchase.

scholarly journals Analisis Kontribusi dan Efektivitas Pendapatan Asli Daerah Kota Bukittinggi Tahun 2011-2018

Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 24
Author(s):  
Nita Atika ◽  
Rani Sofya
Keyword(s):  
Local Government ◽  
Government Revenue ◽  
Great Contribution ◽  
Research Results ◽  
Descriptive Research ◽  
Local Taxes ◽  
The Future ◽  
The City ◽  
Regional Wealth

This research aims to determined the effectiveness and contribution of local revenues in the city of bukittinggi in 2011-2018. The type of research used is a descriptive research and using the analysis of contributions and analysis effectiveness. The type of data used was secondary data.Based on the research results obtained by the results of 1) the contribution of local taxes is in good criteria with an average of 42.40 percent. The effectiveness municipal tax is on the effective criteria with an average of 98.16 percent.2) the contribution of regional retribution is in the medium criteria with an average of 29.38 percent. The effectiveness of regional is on the effective criteria with an average of 99.52 percent. 3)contribution of the results of the management of separated regional wealth is in the very poor criteria with an average of 6.06 percent. The effectiveness of the results of the management of the separated regional wealth is in the very effective criteria with an average of 100.65 percent.  4) other legitimate local government revenue contributions local government revenue are in the medium criteria with an average of 22.16 percent. The effectiveness of other legitimate local government revenue is very effective with an average of 120.31 percent. For the future, the local government of bukittinggi should further optimize the management of the regional wealth separated in order to make a great contribution to the original revenue of the city of bukittinggi. Keywords : local goverment revenue, effectiveness and contribution

scholarly journals Property Tax in Transition countries: The Case of the Republic of Macedonia from 2006-2015

2016 ◽  
Vol 12 (28) ◽  
pp. 344
Author(s):  
Shiret Elezi
Keyword(s):  
Local Governments ◽  
Property Tax ◽  
Intergovernmental Transfers ◽  
National Budget ◽  
Local Taxes ◽  
Republic Of Macedonia ◽  
Fiscal Autonomy ◽  
Revenue Sources ◽  
Tax Autonomy ◽  
The Republic

Municipalities to develop their policies use Local taxes, fees and charges for empower of these potential sources of revenue: local tax autonomy makes collection more efficient and enables municipalities to introduce their own measures of social policy. These sources of income also increase the responsibility of local authorities: Among the various fees, charges and income tax, property tax has become an important source of funding for local costs. In most cases, the various taxes on immovable property- together with other forms of taxes property- established in the new fiscal framework of modern local governments. The fiscal autonomy of local governments is largely defined by the volume of their own sources of income. Own revenue sources limit the dependence of municipalities from intergovernmental transfers and revenues that the municipalities receive from the national budget. I will try to explain hanges made from the decentralization process in Macedonia throught ten years of starting implementation of the decentralization on property tax collection.

scholarly journals The TIFF with TIEG: an evaluation of the City of Toronto's IMIT Program

2021 ◽  
Author(s):  
Sachin Persaud
Keyword(s):  
Economic Development ◽  
Local Governments ◽  
Global Economy ◽  
Property Tax ◽  
Evaluation Criteria ◽  
Specific Property ◽  
Tax Incentive ◽  
Innovation And Technology ◽  
Development Objectives ◽  
The City

Facing an increasingly integrated and competitive global economy, local governments have developed property tax incentive programs to entice businesses to build and locate domestically. This paper offers an account of how one specific property tax incentive program – the City of Toronto's Imagination, Manufacturing, Innovation and Technology (IMIT) program – came into existence and how it has evolved into the present day. An evaluation criteria analysis that builds on Hemson Consulting's 2017 review of IMIT follows. A review of literature and policy culminates in a list of recommendations for the City to consider as it strives to achieve its economic development objectives. Key words: property tax, incentive, economic development, employment

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