The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia

Mokhamad Khoirul Huda and Agus Yudha Hernoko, NIDN. 0019046503 and Ninis Nugraheni, 090214842 (2018) The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia. Journal of Legal, Ethical and Regulatory, 21 (1). pp. 1-7. ISSN 1544-0044

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Official URL: https://www.abacademies.org/articles/the-problemat...

Abstract

Regional autonomy granted on local government to regulate and administer the governmental affairs in order to improve the efficiency and effectiveness of public services. To do so, the local government is authorized to collect taxes from its people. This research aimed to investigate the problematic of provincial tax collection in order to increase the own- source revenue of autonomous areas in Indonesia. The collection of local taxes is still not optimal. Thus, some necessary actions for betterment need to conduct, such as: a). Improving the human resources of tax authorities in terms of their capability in planning and monitoring the collection of taxes; b) Using technology of information to provide a fast and efficient services; and c) Enforcing the law to each of the taxpayers who violate the regulation of provincial taxes.

Item Type: Article
Uncontrolled Keywords: Local Taxation; Local Own-Source Revenue; Province; Collection
Subjects: K Law
K Law > K Law (General)
K Law > K Law (General) > K1-7720 Law in general. Comparative and uniform law. Jurisprudence
Divisions: 03. Fakultas Hukum > Hukum Perdata
Creators:
CreatorsNIM/NIDN
Mokhamad Khoirul Hudaemka.huda@hangtuah.ac.id
Agus Yudha Hernoko, NIDN. 0019046503yudha_Unair@yahoo.co.id
Ninis Nugraheni, 090214842ninisnugraheni2@gmail.com
Depositing User: Tn Ubay Ubaidillah
Date Deposited: 20 Sep 2019 01:40
Last Modified: 20 Sep 2019 01:40
URI: http://repository.unair.ac.id/id/eprint/86984
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