Fair Taxes, Better Revenue: A Case Study on Spatial Approaches to Land Taxation in Lebak Regency, Indonesia

Fair Taxes, Better Revenue: A Case Study on Spatial Approaches to Land Taxation in Lebak Regency, Indonesia

Land taxation, mainly the Land and Building Tax (LBT), is a critical revenue source for local governments in Indonesia, yet its contribution remains suboptimal due to inefficiencies in assessment and administration. This study focuses on the Lebak Regency to optimize the Sales Value of Taxable Objec...

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Bibliographic Details
Main Authors: Andri Hernandi, Irwan Meilano, Asep Yusup Saptari, Deni Suwardhi, Rizqi Abdulharis, Alfita P. Handayani, Sella L. Nurmaulia, Nabila S. E. Putri, Ratri Widyastuti, Putri Merdekawati, Fitri N. Cahyani
Format: Article
Language:English
Published: MDPI AG 2025-01-01
Series:Land
Subjects:
land taxation
spatial analysis
sales value of taxable object
tax equity
land value zones
Indonesia
Online Access:https://www.mdpi.com/2073-445X/14/1/125
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