DIFERENSIASI TARIF PAJAK BUMI DAN BANGUNAN SEKTOR PERKEBUNAN, PERHUTANAN, DAN PERTAMBANGAN

Authors

  • Adhipradana Prabu Swasito Politeknik Keuangan Negara STAN
  • Aang Aribawa Direktorat Jenderal Pajak

DOI:

https://doi.org/10.31092/jpi.v2i1.507

Keywords:

diferensiasi tarif pajak, pajak bumi dan bangunan, pbb p3l, simple additive weighting method

Abstract

Property tax rate differentiation has been widely used in many countries. Indonesia used a single tax rate for Land and Building Tax for Plantation, Forestry, Mining and Other Sectors (PBB P3L). This research adopts a Simple Additive Weighting Method to discuss property tax rate differentiation in Indonesia. We found that property tax rate differentiation can be formulated using particular criteria such as rate of return,  industries importance, and environmental impact.

 

Diferensiasi tarif pajak properti berdasarkan jenis atau tujuan penggunaan properti sudah dilakukan di berbagai negara. Di Indonesia, berlaku tarif tunggal untuk Pajak Bumi dan Bangunan Perkebunan, Perhutanan, Pertambangan, dan Sektor Lainnya (PBB P3L). Tarif tersebut berlaku untuk setiap jenis properti yang menjadi objek pajak PBB P3L. Dengan menggunakan simple additive weighting method, penelitian ini menyimpulkan bahwa dengan menggunakan kriteria-kriteria tertentu seperti tingkat pengembalian usaha, tingkat kepentingan industri, dan tingkat dampak lingkungan,   dapat dilakukan diferensiasi tarif  pajak untuk PBB P3L.

Author Biography

Adhipradana Prabu Swasito, Politeknik Keuangan Negara STAN

Program DIploma Penilai

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Published

2019-09-25

How to Cite

Swasito, A. P., & Aribawa, A. (2019). DIFERENSIASI TARIF PAJAK BUMI DAN BANGUNAN SEKTOR PERKEBUNAN, PERHUTANAN, DAN PERTAMBANGAN. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 2(1), 17–22. https://doi.org/10.31092/jpi.v2i1.507