Studi Komparatif Menggunakan Metode Profit untuk Optimalisasi Penilaian PBB atas Jaringan Kabel Telekomunikasi Bawah Laut

Authors

  • Ismy Suha Politeknik Keuangan Negara STAN
  • Irwan Aribowo Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.31092/jpi.v6i2.1755

Keywords:

Land and property tax, property valuation, profits method, market value, telecommunication

Abstract

The authors compare the results of Land and Building Tax (PBB) valuation on underwater telecommunications cable network property for the tax year 2021 based on an assessment using the currently regulated method and the profits method. This topic was chosen due to the authors' hypothesis that there is a potential loss of PBB as a result of related property being undervalued despite the rapid development of the telecommunications industry during the COVID-19 pandemic. The difference in market value realization generated between the two methods becomes the potential for PBB which is expected to be explored in the future.

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Published

2022-11-30

How to Cite

Suha, I., & Aribowo, I. (2022). Studi Komparatif Menggunakan Metode Profit untuk Optimalisasi Penilaian PBB atas Jaringan Kabel Telekomunikasi Bawah Laut. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2), 265–274. https://doi.org/10.31092/jpi.v6i2.1755

Issue

Vol. 6 No. 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat

Section

Artikel

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Copyright (c) 2022 Suha Ismy, Irwan Aribowo

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