The determination on taxable income of land and building sectors in the implementation of autonomy and increasing income in North Sumatra,Medan, Indonesia |
| |
Authors: | Abdul Kadir Retna Astuti Kuswardani Isnaini |
| |
Institution: | Administration Department, Universitas Medan Area, Medan, Indonesia |
| |
Abstract: | Regional autonomy, as the implementation of Law no. 32 of 2004 and Law no. 33 of 2004, provides an opportunity for the Regional Government to autonomously complete its economic development based on the potential of economic resources in its territory. This article focuses on the value of tax object sales (NJOP) using primary data to analyze stakeholder perceptions and secondary data for path equation analysis. The results showed simultaneously variables of economic growth and population density significantly affect the NJOP at 95% confidence level. Partially, the variable of economic growth and population density significantly influence to NJOP at 95% confidence level. |
| |
Keywords: | Economic growth NJOP PAD PBB population density |
|
|