Literatur Review: Penilaian Pajak Bumi dan Bangunan di Wilayah Perkotaan

: Land and building taxes offer a fair and efficient form of taxation for urban areas that can impact investment, and allow the government to identify rising land and property prices. However, the tax system that is designed and managed has weaknesses in determining the assessment of the land and building taxes. This study is expected to help increase land and building taxes more efficiently, especially for urban areas. In this study, several methods were identified in determining land and building taxes in urban areas, including the use of land value data. The use of such data can assist in identifying empirically the relationship between taxes and economic growth. This method can assist the government in determining taxes more fairly, efficiently, and transparently