Persepsi Aparatur Dan Penerimaan Pbb-P2 Sebelum Sesudah Penerapan Pbb-P2 Sebagai Pajak Daerah (Studi Kasus Di Kabupaten Sidoarjo)
The objective of this study was to discover of all DPPKA and UPTD officers and to examine the difference of PBB-P2 revenue as local tax with descriptive quantitative methodology. The population was 43 consisted of all DPPKA’s billing and services department, all UPTD in Sidoarjo, and all revenue PBB...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Negeri Surabaya
2013-10-01
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| Series: | Akrual: Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unesa.ac.id/index.php/aj/article/view/315 |
| _version_ | 1818718662081642496 |
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| author | Alim Nur Siswanti Junaidi Junaidi Gita Arasy Harwida |
| author_facet | Alim Nur Siswanti Junaidi Junaidi Gita Arasy Harwida |
| author_sort | Alim Nur Siswanti |
| collection | DOAJ |
| description | The objective of this study was to discover of all DPPKA and UPTD officers and to examine the difference of PBB-P2 revenue as local tax with descriptive quantitative methodology. The population was 43 consisted of all DPPKA’s billing and services department, all UPTD in Sidoarjo, and all revenue PBB-P2 from 18 districts from the year of 2011 and 2012. The method of collecting data was giving questionnaire, interview, and from secondary data. The result of this study shows the difference of the PPB-P2 revenue between before and after the enactment of PBB-P2 as the local tax. This is proven that by the good perception that indicated by the officers, it is also indicated the increasing of revenue from PBB-P2, thus, the PAD of kabupaten Sidoarjo will also be increased. |
| first_indexed | 2024-12-17T19:54:36Z |
| format | Article |
| id | doaj.art-ca0c44f882d44a24839e6f3ea5e55d9e |
| institution | Directory Open Access Journal |
| issn | 2085-9643 2502-6380 |
| language | Indonesian |
| last_indexed | 2024-12-17T19:54:36Z |
| publishDate | 2013-10-01 |
| publisher | Universitas Negeri Surabaya |
| record_format | Article |
| series | Akrual: Jurnal Akuntansi |
| spelling | doaj.art-ca0c44f882d44a24839e6f3ea5e55d9e2022-12-21T21:34:38ZindUniversitas Negeri SurabayaAkrual: Jurnal Akuntansi2085-96432502-63802013-10-01519911410.26740/jaj.v5n1.p99-144190Persepsi Aparatur Dan Penerimaan Pbb-P2 Sebelum Sesudah Penerapan Pbb-P2 Sebagai Pajak Daerah (Studi Kasus Di Kabupaten Sidoarjo)Alim Nur Siswanti0Junaidi Junaidi1Gita Arasy Harwida2FEB Universitas Trunojoyo MaduraFEB Universitas Trunojoyo MaduraFEB Universitas Trunojoyo MaduraThe objective of this study was to discover of all DPPKA and UPTD officers and to examine the difference of PBB-P2 revenue as local tax with descriptive quantitative methodology. The population was 43 consisted of all DPPKA’s billing and services department, all UPTD in Sidoarjo, and all revenue PBB-P2 from 18 districts from the year of 2011 and 2012. The method of collecting data was giving questionnaire, interview, and from secondary data. The result of this study shows the difference of the PPB-P2 revenue between before and after the enactment of PBB-P2 as the local tax. This is proven that by the good perception that indicated by the officers, it is also indicated the increasing of revenue from PBB-P2, thus, the PAD of kabupaten Sidoarjo will also be increased.https://journal.unesa.ac.id/index.php/aj/article/view/315pbb-p2, the perception of officer, revenue of pbb-p2 |
| spellingShingle | Alim Nur Siswanti Junaidi Junaidi Gita Arasy Harwida Persepsi Aparatur Dan Penerimaan Pbb-P2 Sebelum Sesudah Penerapan Pbb-P2 Sebagai Pajak Daerah (Studi Kasus Di Kabupaten Sidoarjo) Akrual: Jurnal Akuntansi pbb-p2, the perception of officer, revenue of pbb-p2 |
| title | Persepsi Aparatur Dan Penerimaan Pbb-P2 Sebelum Sesudah Penerapan Pbb-P2 Sebagai Pajak Daerah (Studi Kasus Di Kabupaten Sidoarjo) |
| title_full | Persepsi Aparatur Dan Penerimaan Pbb-P2 Sebelum Sesudah Penerapan Pbb-P2 Sebagai Pajak Daerah (Studi Kasus Di Kabupaten Sidoarjo) |
| title_fullStr | Persepsi Aparatur Dan Penerimaan Pbb-P2 Sebelum Sesudah Penerapan Pbb-P2 Sebagai Pajak Daerah (Studi Kasus Di Kabupaten Sidoarjo) |
| title_full_unstemmed | Persepsi Aparatur Dan Penerimaan Pbb-P2 Sebelum Sesudah Penerapan Pbb-P2 Sebagai Pajak Daerah (Studi Kasus Di Kabupaten Sidoarjo) |
| title_short | Persepsi Aparatur Dan Penerimaan Pbb-P2 Sebelum Sesudah Penerapan Pbb-P2 Sebagai Pajak Daerah (Studi Kasus Di Kabupaten Sidoarjo) |
| title_sort | persepsi aparatur dan penerimaan pbb p2 sebelum sesudah penerapan pbb p2 sebagai pajak daerah studi kasus di kabupaten sidoarjo |
| topic | pbb-p2, the perception of officer, revenue of pbb-p2 |
| url | https://journal.unesa.ac.id/index.php/aj/article/view/315 |
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