International Journal of Law
International Journal of Law
International Journal of Law
Vol. 8, Issue 3 (2022)

Land and building tax as a source of village income


Ernaldi, Syarifuddin Hasyim, M Ya'kub Aiyub Kadir

Land and Building Tax is one of the other sources of village income which is obtained and used to improve development and community welfare. Community participation in the payment of Land and Building Tax is a form of support to increase local village income, because through Land and Building Tax Village s get pure income from the Village treasury, but so far it has not run optimally so that village income from land and building taxes still has many problems that must be corrected both from the system and regulations. The purpose of this research is to explainthe role of the Village Government in the management of land and building taxes as a source of village income, factors that hinder the management of land and building taxes to increase village income, and the contribution of land and building taxes as a source of village income. The research method uses normative juridical by studying primary, secondary and tertiary data, to complement the normative, dig up data directly from informants and respondents to parties directly involved in increasing village income. Analyzing data using qualitative analysis in depth by exploring the principles, the main values ​​and norms contained therein. The results of the study indicate that public participation as taxpayers in paying Land and Building Tax in Village is still lacking, which is caused by factors of economic income, social conditions that affect people's self-awareness of the importance of paying Land and Building Tax.
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How to cite this article:
Ernaldi, Syarifuddin Hasyim, M Ya'kub Aiyub Kadir. Land and building tax as a source of village income. International Journal of Law, Volume 8, Issue 3, 2022, Pages 90-94
International Journal of Law