Pemungutan Retribusi Sewa Tanah Di Lombok Timur
Keywords:
Production Costs, Efficiency, Profit, Full Costing, BEPAbstract
The collection of land rent levies is a strategic effort to increase Local Revenue (PAD), which supports regional development and public services. This community service activity aims to implement the collection of land rent levies in the East Lombok region, while also examining the tariff collection mechanism, applicable sanctions, and relevant regulations. This activity is expected to improve taxpayer compliance in paying land rent levies and to enhance regional revenue in East Lombok. Additionally, it provides practical insights into enforcement mechanisms and strategies used to increase tax compliance, including effective communication of information, professional handling of questions or complaints, and fostering good relationships with taxpayers to promote compliance.
References
Ashanti, E. A., Afifah, N., Burhan, I., & Gisdah, A. (2023). Mekanisme dan Efektivitas Pemungutan Retribusi Tempat Pelelangan Ikan Lappa di Kabupaten Sinjai. Jurnal Pabean, 5(2).
Hailuddin, Kholbi, I., Paranata, A., & Wardah, S. (2019). Strategi Peningkatan Penerimaan Retribusi Aset Tetap Tanah di Kabupaten Lombok Barat. Elastisitas:JurnalEkonomiPembangunan, 1(2).
Ismiwati, B., & Alfiani, B. N. (2021). Potensi Penerimaan Retribusi Cukai Pasar dan Sewa Ruang Pada Bapenda Di UPT. Wilayah 1 Gerung Kabupaten Lombok Timur. Jurnal Aplikasi Perpajakan, 2(2).
Peraturan Bupati Lombok Timur Nomor 16 Tahun 2021 (2021).
Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah (2009).
