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Sistem Pengelolaan Pajak Bumi Dan Bangunan Dalam Meningkatkan Pendapatan Asli Daerah pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Kendari

Business UHO: Jurnal Administrasi Bisnis · Vol. 3 No. 2 (2018) · pp. 302–311

DOI
10.52423/bujab.v3i2.9448
ISSN
2503-1406
Published
2018-12-18
Publisher
Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by/4.0

Abstract

This study aims to determine the Land and Building Tax Management System in increasing Regional Original Revenue and Land and Building Tax Contributions to Regional Original Revenue in the Tax Management Agency and Regional Retribution of Kendari City. This study used a qualitative approach with the number of informants 5 people. The results of the study show that there are five systems of land and building tax management in increasing Regional Original Revenue in the Regional Tax and Retribution Management Agency of Kendari, namely Registration, Data Collection, Assessment, Determination and Collection. ABSTRAKPenelitian ini bertujuan untuk mengetahui Sistem Pengelolaan Pajak Bumi dan Bangunan dalam meningkatkan Pendapatan Asli Daerah dan Kontribusi Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah pada Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari. Penelitian ini menggunakan pendekatan kualitatif dengan jumlah informan 5 orang. Hasil penelitian menunjukkan bahwa ada lima sistem pengelolaa Pajak Bumi dan Bangunan dalam meningkatkan Pendapatan Asli Daerah pada Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari yaitu Pendaftaran, Pendataan, Penilaian, Penetapan dan Penagihan.

Keywords

Collaboration network of the authors

40 authors · 135 co-authorship links · 20 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Universitas Muhammadiyah Parepare
  • IPB University
  • National Research and Innovation Agency
  • Institut Agama Islam Negeri Kendari
  • Universitas Islam Negeri Sultan Syarif Kasim Riau
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Sahrun SahrunAffiliation unknown9
Makmur KambolongUniversitas Halu Oleo5
Jopang JopangUniversitas Halu Oleo4
Akhyar AbdullahUniversitas Halu Oleo4
Arifin UthaUniversitas Halu Oleo4
Ninik Endang PurwatiAffiliation unknown4
Imam FadlyUniversitas Muhammadiyah Parepare3
Muhammad BasriAffiliation unknown3
Erni QomariyahAffiliation unknown3
Taufik TaufikNational Research and Innovation Agency2
Syamsul AlamAffiliation unknown2
Nurjannah NurjannahInstitut Agama Islam Negeri Kendari2
Muh. YusufUniversitas Halu Oleo2
Sartono SartonoUniversitas Halu Oleo2
Rahman RahmanAffiliation unknown2
Jamal BakeAffiliation unknown2
Agus BuonoIPB University1
Irman HermadiIPB University1
Risma RustiyanUniversitas Islam Negeri Sultan Syarif Kasim Riau1
Nuralfiliani NuralfilianiUniversitas Muhammadiyah Parepare1
Muhammad JabirUniversitas Muhammadiyah Parepare1
Nurhatimah HasanAffiliation unknown1
Zulfitrah AnsarUniversitas Muhammadiyah Parepare1
T NurfadilaUniversitas Muhammadiyah Parepare1
Adelisna AdelisnaUniversitas Halu Oleo1
Asriani AsrianiUniversitas Halu Oleo1
Ilmainar MaunaUniversitas Halu Oleo1
La Ode AslimUniversitas Halu Oleo1
La Ode Muhammad ElwanAffiliation unknown1
Arrum Puji LestariAffiliation unknown1
Aprilianti ApriliantiAffiliation unknown1
Waode Srijuna RamayanaAffiliation unknown1
Erlin AryatiAffiliation unknown1
Muhammad Nadzirin NurAffiliation unknown1
Indra LestariAffiliation unknown1
Ambo Wonua NusantaraAffiliation unknown1
Sulsalman MoitaUniversitas Halu Oleo1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/BUSSINESUHO/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Sistem Pengelolaan Pajak Bumi Dan Bangunan Dalam Meningkatkan Pendapatan Asli Daerah pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Kendari</dc:title>
	<dc:creator>Kartini, Ragita Ayu</dc:creator>
	<dc:creator>Mustakim, Mustakim</dc:creator>
	<dc:creator>Liwaul, Liwaul</dc:creator>
	<dc:subject xml:lang="en-US">Administrasi Bisnis</dc:subject>
	<dc:subject xml:lang="en-US">Land and Building Tax Management System;  Regional Original Revenue</dc:subject>
	<dc:description xml:lang="en-US">This study aims to determine the Land and Building Tax Management System in increasing Regional Original Revenue and Land and Building Tax Contributions to Regional Original Revenue in the Tax Management Agency and Regional Retribution of Kendari City. This study used a qualitative approach with the number of informants 5 people. The results of the study show that there are five systems of land and building tax management in increasing Regional Original Revenue in the Regional Tax and Retribution Management Agency of Kendari, namely Registration, Data Collection, Assessment, Determination and Collection. ABSTRAKPenelitian ini bertujuan untuk mengetahui Sistem Pengelolaan Pajak Bumi dan Bangunan dalam meningkatkan Pendapatan Asli Daerah dan Kontribusi Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah pada Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari. Penelitian ini menggunakan pendekatan kualitatif dengan jumlah informan 5 orang. Hasil penelitian menunjukkan bahwa ada lima sistem pengelolaa Pajak Bumi dan Bangunan dalam meningkatkan Pendapatan Asli Daerah pada Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari yaitu Pendaftaran, Pendataan, Penilaian, Penetapan dan Penagihan.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2018-12-18</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:type xml:lang="en-US">Qualytative</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/BUSSINESUHO/article/view/9448</dc:identifier>
	<dc:identifier>10.52423/bujab.v3i2.9448</dc:identifier>
	<dc:source xml:lang="en-US">Business UHO: Jurnal Administrasi Bisnis; Vol 3, No 2 (2018): Business UHO: Jurnal Administrasi Bisnis; 302-311</dc:source>
	<dc:source>2503-1406</dc:source>
	<dc:source>10.52423/bujab.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/BUSSINESUHO/article/view/9448/6667</dc:relation>
	<dc:coverage xml:lang="en-US"></dc:coverage>
	<dc:coverage xml:lang="en-US"></dc:coverage>
	<dc:coverage xml:lang="en-US"></dc:coverage>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 Ragita Ayu Kartini, Mustakim Mustakim, Liwaul Liwaul</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by/4.0</dc:rights>
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