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Dampak Penyesuaian Nilai Jual Objek Pajak Terhadap Pajak Bumi Dan Bangunan Di Kelurahan Pisang Candi

Wulandari, Klarantika Gibe Eo (2024) Dampak Penyesuaian Nilai Jual Objek Pajak Terhadap Pajak Bumi Dan Bangunan Di Kelurahan Pisang Candi. Diploma thesis, Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang.

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Abstract

This research aims to analyze the effect of adjustments to the Sales Value of TaxObjects (NJOP) on Land and Building Tax (PBB) in Pisang Candi Village. Theresearch method used is qualitative with an in-depth interview approach tounderstand the impact of NJOP adjustments on PBB. The data collected includesinformation regarding NJOP and its impact on people's tax obligations. Theresearch results show indications of an increase in PBB after the NJOP adjustment,which has a significant impact on the tax burden of the people in Pisang CandiVillage. These findings reveal that adjustments to the NJOP have caused anincrease in PBB, affected the financial condition of citizens, and require furtherattention and handling from the authorities to reduce the tax burden borne by thecommunity

Item Type: Thesis (Diploma)
Additional Information: Klarantika Gibe Eo Wulandari NIM: 21062000016
Uncontrolled Keywords: Social and Economic Impact, NJOP, PBB
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: fufu Fudllah Wahyudiyah
Date Deposited: 27 Mar 2025 04:19
Last Modified: 27 Mar 2025 04:19
URI: https://eprints.unmer.ac.id/id/eprint/4685

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