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Saudi Journal of Business and Management Studies (SJBMS)
Volume-4 | Issue-01 | 41-48
Original Research Article
Analysis of Strategies for Increasing Regional Tax Revenues Customs Acquisition of Land and Building Rights (BPHTB) Case study on Income Office Region (Dispenda) Bekasi City
Arwani, Anas Miftah Fauzi, Meika Syahbana Rusli
Published : Jan. 6, 2019
DOI : 10.36348/sjbms.2019.v04i01.006
Abstract
The purpose of this research was to identify the internal and external factors to formulate strategy and to prioritize alternative strategies for increased local tax revenue BPHTB. The research are using Internal Factor Evaluation and External Factor Evaluation, SWOT analysis and Analytical Hierarchy Process (AHP). The results indicated that the emergence of factors that affect the goals are (1) facilities and infrastructure (2) BPHTB regulation (3) updated NJOP (4) the growth of the industrial property (5) the integrity and capacity of human resources (6) awareness and knowledge of the taxpayer. Actors who influenced in this study is the tax payers, tax officers, internal Auditors and Notary Public/PPAT. The increase of capacity and integrity was selected as the priority strategy based on AHP research. Managerial implications of the human resources improvement program is oriented on increased local tax revenue BPHTB based on the principle of good governance. This research was the top recommendation of the deregulated of regulation BPHTB to anticipating the loss of potential revenue BPHTB and for the Central Government BPHTB along with the House of Representatives (DPR) for the amendment UU Nomor 28 Tahun 2009
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