Literatur Review: Penilaian Pajak Bumi dan Bangunan di Wilayah Perkotaan

Udiana Wahyu Deviantari, Akbar Kurniawan

Abstract


Pajak bumi dan bangunan menawarkan bentuk perpajakan yang adil dan efisien untuk daerah perkotaan yang dapat berdampak pada investasi, dan memungkinkan pemerintah untuk mengidentifikasi kenaikan harga tanah dan properti. Sistem perpajakan yang dirancang dan dikelola memiliki kelemahan dalam menentukan penilaian pajak bumi dan bangunan. Studi ini akan membantu meningkatkan pajak bumi dan bangunan secara lebih efisien, terutama untuk daerah perkotaan. Makalah ini mengidentifikasi beberapa metode dalam menentukan pajak bumi dan bangunan di perkotaan. Data nilai tanah yang tersedia dapat membantu dalam mengidentifikasi secara empiris hubungan antara pajak dan pertumbuhan ekonomi. Metode ini dapat membantu pemerintah dalam menentukan pajak secara lebih adil, efisien, dan transparan.

Keywords


nilai tanah; pajak bumi dan bangunan; perkotaan

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References


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DOI: http://dx.doi.org/10.12962/j24423998.v17i2.11341

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