EVALUASI PENERAPAN PERATURAN DAERAH KOTA SURABAYA NO.10 TAHUN 2010 TENTANG PAJAK BUMI DAN BANGUNAN SEKTOR PERTAMBAKAN DI KELURAHAN MEDOKAN AYU SURABAYA

  • Cholif Retno Ayu

Abstract

Land and Building Tax (PBB) is a tax which contribute greatly to the development of the area. The basic law of Land and Building Tax (PBB) used is Law Number 28 of 2009 on local taxes change as arranged more clearly on Surabaya Regional Regulation Number 10 of 2010 concerning property tax in urban areas. However, these regulations have not been performing well in the Village Medokan Ayu Surabaya due to many factors. So the government should evaluate Surabaya Regional Regulation Number Surabaya. 10 of 2010 concerning property tax aquaculture sektor like deceiving sektor in Medokan Ayu urban in order to maximize the incoming area and can help local people to increase revenue and better understand the principles of the United Nations taxation so that payments Land and Building Tax (PBB) can be accepted by all parties.

Keywords: property tax, aquaculture sektor, the tax object, principle of taxation, taxpayers

Published
2014-05-01
Section
Akuntansi Keuangan
Abstract Views: 40
PDF Downloads: 47