The determination on taxable income of land and building sectors in the implementation of autonomy and increasing income in North Sumatra, Medan, Indonesia. Issue 1 (2nd January 2019)

• Record Type: Journal Article
• Authors: Kadir, Abdul; Kuswardani, Retna Astuti; Isnaini,
• Is Part Of: Journal of transnational management. Volume 24:Issue 1(2019)
• Page Start: 40
• Page End: 63
• Publication Date: 2019-01-02
• Subjects: Economic growth -- NJOP -- PAD -- PBB -- population density; International business enterprises -- Management -- Periodicals; 658.049
• DOI: 10.1080/15475778.2018.1512826
• Languages: English
• ISSNs: 1547-5778

Abstract

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.