INTENSIFICATION OF LAND AND BUILDING TAX IN THE MARICULTURAL SECTOR (A CASE STUDY OF PEARL OYSTER IN TELUK EKAS, LOMBOK)

• Main Author: Kuswarjanti, Dian
• Format: Theses
• Language: Indonesia
• Subjects: Teknik (Rekayasa, enjinering dan kegiatan berkaitan)
• Online Access: https://digilib.itb.ac.id/gdl/view/7620
• Institution: Institut Teknologi Bandung

In attempts to increase state revenue from tax sector, the government of republic of Indonesia has done effort in tax potential exploration, including the potential of mariculture and aquaculture tax. The presence of business in mariculture through tax, indirectly, will provide some income for the government. Land and building tax (PBB) is an objective tax where their collection are imposed on land and/or building. Some main problems faced in calculating total payable taxes, among others, are limitation of information concerning to total number of pearl production and production expenses from pearl cultivation, therefore the PBB payable is based on taxpayer reporting throughout the tax report (SPOP). The purpose of this research is to estimate number of pearl production in a cultivation period by using the cultivation technique approach. Furthermore, estimated production of pearl is analyzed with farming business analysis, therefore the profit from pearl cultivation farm can be estimated. The calculation of PBB payable is performed by determinate Tax Object Selling Price (NJOP) which is computed based on income capitalization approach. Parameters studied are total shell population, cost of investment, and production expenses. <br /> Based on data analysis, it is known that for the business in 4 ha area is used 20 longlines. Therefore, it can be made estimation for total pearl production in a cultivation period are 46,080 pieces. The percentage of payable PBB increased 6,815% calculated by the technical cultivation approach and farming business analysis. A technical cultivation approach analysis is a production estimation method that could be used to estimate mariculture production and their expenses as basis in mariculture PBB imposition.