Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019)

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Effectiveness and Contribution of Land and Building Tax to Local Revenue

Authors
Angky Febriansyah
Corresponding Author
Angky Febriansyah
Available Online 13 January 2020.
DOI
10.2991/aebmr.k.200108.047How to use a DOI?
Keywords
Effectiveness, Contribution Land, and Building Tax, Local Revenue
Abstract

This study aims to analyze the achievement of land and building tax targets in Bandung city during 2014-2018 and to find out how much the effectiveness and contribution of land. Also, building tax revenues to the total revenue of the Bandung municipal government for five years. The research method used was descriptive. Data sources obtained in this study are secondary data sources in the form of reports on the realization of land and building tax and regional income for 2014-2018 in Bandung city. The analysis technique used was the analysis of effectiveness and contribution, namely by measuring the level of effectiveness and contribution of land and building tax to local revenue. From the results of research on Bandung’s government shows that land and building has good effectiveness can be seen from the average percentage from 2014-2018 which is equal to 94% but had less contribution to the increase in local revenue which can be seen from the average percentage from 2014-2018 which is equal to 20%. It is recommended that the Bandung’s government can increase the potential of other regional taxes to increase local revenue.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
13 January 2020
ISBN
978-94-6252-884-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.200108.047How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Angky Febriansyah
PY  - 2020
DA  - 2020/01/13
TI  - Effectiveness and Contribution of Land and Building Tax to Local Revenue
BT  - Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019)
PB  - Atlantis Press
SP  - 203
EP  - 206
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200108.047
DO  - 10.2991/aebmr.k.200108.047
ID  - Febriansyah2020
ER  -