Analisis Pengenaan Pajak Bumi Dan Bangunan Di Kabupaten Jayapura
DOI:
https://doi.org/10.56076/jkesp.v8i1.2099Abstrak
This research generally have aims to analyse People’s Perception abaout impotion poverty tax (PBB P2) in Jayapura Distrik. More specific, the objectives are: (a) Requiretmen, (b) Service and c)Equality, The subjek are : Owner the land and building who is them is tax payer, The method be used to analysis with make discreptionkualitatif which desain in questioner and finaly the output analysis will be kuantitatif, The result of analysis is 1). People’s Perception for Requiretment is good with score 79.35; 2) People’s Perception for Service is not enought good with score 65.30; 3). People’s perception for Equality is good with score 72.05.
Keywords: Perception, Requiretment, Service, and Equality
Unduhan
Referensi
Ajzen, Icek. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, Vol 5;
Andria, Harri. (2008). Aspek Keadilan– Literatur. file pdf. (online). www.lib.ui.ac.id;
Annisa’ul H.M. (2014), Analisis Faktor-Faktor yang mempengaruhi Presepsi Wajib Pajak Mengenai Penggelapan Pajak (Studi Empiris pada Wajib Pajak Pribadi di Kota Semarang), Universitas Diponegoro Semarang;
Ansanay, Freddy; Wakarmamu, Thobby; Urip Transna P. (2018). Analisis Potensi Pendapatan Asli Daerah Melalui Optimalisasi Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan Di Kota Jayapura. Jurnal Kajian Ekonomi dan Studi Pembangunan. Volume V No. 1, April 2018;
Ardyaksa, Theo K., &Kiswanto. (2014). Pengaruh Keadilan, Tarif Pajak, Ketepatan Pengalokasian, Kecurangan, Teknologi dan Informasi Perpajakan Terhadap Tax Evasion. Accounting Analysis Journal Vol. 3 No. 4;
Brannen, Julia. (2005). Memandu Metode Penelitian Kualitatif & Kuantitatif. Edisi terjemahan. Pustaka Pelajar, Yogyakarta;
Edward Panggabean. (2014). http://news.liputan6.com/asian-agri-groupakhirnya- lunasi-cicilan-denda-rp-25- triliun;
Horota, P., Riani, I. A. P., & Marbun, R. M.WST. (2017). Peningkatan Pendapatan Asli Daerah dalam rangka Otonomi Daerah melalui potensi pajak dan retribusi daerah di Kabupaten Jayapura. Jurnal Kajian Ekonomi Dan Keuangan Daerah, 2(1).
Mardiasmo. (2011). Perpajakan Edisi Revisi 2011. Andi, Yogyakarta;
Meiliana K dan Agus A.T . (2014). Analisis Keadilan Pajak, Biaya Kepatuhan, Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak Di Surabaya Barat, TAX & ACCOUNTINGREVIEW, OL 4, NO 2;
Permatasari, Inggrid., & Laksito, H. (2013). Meminimalisasi Tax Evasion Melalui Tarif Pajak, Teknologi dan Informasi Perpajakan, Keadilan Sistem Perpajakan, dan Ketepatan Pengalokasian Pengeluaran Pemerintah (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Pekanbaru Senapelan). Diponegoro Journal of Accounting Vol. 2 No.2;
Rahayu, Siti Kurnia. (2010). Perpajakan Indonesia Edisi Pertama. Yogyakarta: Graha Ilmu.
Rahman, Irma Suryani. (2013). Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi dan Kemungkinan Terdeteksinya Kecurangan Terhadap Persepsi Wajib Pajak 42;
Ramona Gita Poluan. (2010). Pengaruh Penerapan dari penerapan PP 51/2008 jo. PP 40/2009 terhadap beban pajak dan laba bersih perusahaan jasa konstruksi yang terdaftar pada Bursa Efek Indonesia, FE UI Jakarta;
Reza Ginanjar. (2014). Pengaruh keadilan dan system pemungutan pajak terhadap persepsi wajib pajak mengenai etika penggelapan pajak Universitas Pendidikan Indonesia, repository.upi.edu, Jakarta;
Suminarsasi, Wahyu dan Supriyadi. (2011). Pengaruh Keadilan, Sistem Perpajakan dan Diskriminasi Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak. Universitas Gajah Mada Yogyakarta;
Urip, Transna, P.; Ariance Gabrelia; Indahyani, Rachmaeny. (2019). Analisis Persepsi Masyarakat Terhadap Kualitas Pelayanan Dalam Pembuatan Izin Mendirikan Bangunan Pada Badan Pelayanan Terpadu Dan Penanaman Modal Kota Jayapura. Jurnal Kajian Ekonomi dan Studi Pembangunan. Volume VI No. 3, Desember 2019.
Waluyo. (2005). Perpajakan Indonesia. SalembaEmpat. Jakarta.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2021 Jurnal Kajian Ekonomi dan Studi Pembangunan
Artikel ini berlisensi Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
