Analysis of the policy implementation of the reduction of rural and urban land and building tax assessment in bogor

Hidayati Amyar; Haula Rosdiana

Analysis of the policy implementation of the reduction of rural and urban land and building tax assessment in bogor

Department of Fiscal Administration

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

This study discusses the policy implementation of the reduction of rural and ur-ban land and building tax assessment (PBB-P2) for the underprivileged in Bo-gor. The purpose of this research is to analyze the policy implementation of the PBB-P2 assessment reduction for the underprivileged in Bogor and its inhibiting factors. This study used a qualitative approach with data collection through liter-ature reviews and field studies in the form of in-depth interviews. The results show that in terms of the policy content, it has been designed as support provid-ed by the Bogor municipal government for people categorized as underprivileged in accordance with its authority. However, the level of compliance and respon-siveness by the policy implementers is still considered less than optimal. Some of the factors inhibiting the policy implementation of the reduction of PBB-P2 as-sessment for the underprivileged in Bogor are the lack of information provided to the taxpayer, the database used, and the lack of resources allocated.

Original language	English
Title of host publication	Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019
Subtitle of host publication	Education Excellence and Innovation Management through Vision 2020
Editors	Khalid S. Soliman
Publisher	International Business Information Management Association, IBIMA
Pages	6955-6966
Number of pages	12
ISBN (Electronic)	9780999855126
Publication status	Published - 1 Jan 2019
Event	33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019 - Granada, Spain Duration: 10 Apr 2019 → 11 Apr 2019

Publication series

Name	Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020

Conference

Conference	33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019
Country/Territory	Spain
City	Granada
Period	10/04/19 → 11/04/19

Keywords

Land and building tax
Policy implementation
Tax incentives

Cite this

Amyar, H., Inayati , & Rosdiana, H. (2019). Analysis of the policy implementation of the reduction of rural and urban land and building tax assessment in bogor. In K. S. Soliman (Ed.), Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020 (pp. 6955-6966). (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020). International Business Information Management Association, IBIMA.

Amyar, Hidayati ; Inayati, ; Rosdiana, Haula. / Analysis of the policy implementation of the reduction of rural and urban land and building tax assessment in bogor. Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. editor / Khalid S. Soliman. International Business Information Management Association, IBIMA, 2019. pp. 6955-6966 (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020).

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title = "Analysis of the policy implementation of the reduction of rural and urban land and building tax assessment in bogor",

abstract = "This study discusses the policy implementation of the reduction of rural and ur-ban land and building tax assessment (PBB-P2) for the underprivileged in Bo-gor. The purpose of this research is to analyze the policy implementation of the PBB-P2 assessment reduction for the underprivileged in Bogor and its inhibiting factors. This study used a qualitative approach with data collection through liter-ature reviews and field studies in the form of in-depth interviews. The results show that in terms of the policy content, it has been designed as support provid-ed by the Bogor municipal government for people categorized as underprivileged in accordance with its authority. However, the level of compliance and respon-siveness by the policy implementers is still considered less than optimal. Some of the factors inhibiting the policy implementation of the reduction of PBB-P2 as-sessment for the underprivileged in Bogor are the lack of information provided to the taxpayer, the database used, and the lack of resources allocated.",

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Amyar, H, Inayati, & Rosdiana, H 2019, Analysis of the policy implementation of the reduction of rural and urban land and building tax assessment in bogor. in KS Soliman (ed.), Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020, International Business Information Management Association, IBIMA, pp. 6955-6966, 33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019, Granada, Spain, 10/04/19.

Analysis of the policy implementation of the reduction of rural and urban land and building tax assessment in bogor. / Amyar, Hidayati; Inayati, ; Rosdiana, Haula.
Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. ed. / Khalid S. Soliman. International Business Information Management Association, IBIMA, 2019. p. 6955-6966 (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

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Amyar H, Inayati , Rosdiana H. Analysis of the policy implementation of the reduction of rural and urban land and building tax assessment in bogor. In Soliman KS, editor, Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. International Business Information Management Association, IBIMA. 2019. p. 6955-6966. (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020).

Analysis of the policy implementation of the reduction of rural and urban land and building tax assessment in bogor

Abstract

Publication series

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Keywords

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