Safitra, Dhian Adhetiya and Muamarah, Hanik Susilawati and Wahyudi, Eri (2022) Unravelling the Alteration of the Rural and Urban Sector Property Tax Base in Indonesia: Impact of the HKPD Act. In: Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia.
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Abstract
This study aims to explore the underlying concept of taxable value, its history, and the background of its revival in the HKPD Act of 2022. This study is based on a qualitative approach and involves in-depth interviews with scholars and stakeholders from government institutions conducted between Sep
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 18:18 |
| Last Modified: | 16 Apr 2026 22:01 |
| URI: | http://eprints.eai.eu/id/eprint/51932 |
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