The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia
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...
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Journal of Legal, Ethical and Regulatory
2018
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Online Access: | http://repository.unair.ac.id/86984/1/7%20THE%20PROBLEMATIC%20OF%20PROVINCIAL%20TAX%20COLLECTION%20AS%20LOCAL%20OWN-SOURCE%20REVENUE%20IN%20INDONESIA-exl.pdf http://repository.unair.ac.id/86984/2/7%20Prof%20Yudha%20Kadep%207%20R%201%20%26%202.pdf http://repository.unair.ac.id/86984/ https://www.abacademies.org/articles/the-problematic-of-provincial-tax-collection-as-local-ownsource-revenue-in-indonesia-7059.html |
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id-langga.869842019-09-20T01:40:27Z http://repository.unair.ac.id/86984/ The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia Mokhamad Khoirul Huda Agus Yudha Hernoko, NIDN. 0019046503 Ninis Nugraheni, 090214842 K Law K Law (General) K1-7720 Law in general. Comparative and uniform law. Jurisprudence 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. Journal of Legal, Ethical and Regulatory 2018 Article PeerReviewed text en http://repository.unair.ac.id/86984/1/7%20THE%20PROBLEMATIC%20OF%20PROVINCIAL%20TAX%20COLLECTION%20AS%20LOCAL%20OWN-SOURCE%20REVENUE%20IN%20INDONESIA-exl.pdf text id http://repository.unair.ac.id/86984/2/7%20Prof%20Yudha%20Kadep%207%20R%201%20%26%202.pdf 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 https://www.abacademies.org/articles/the-problematic-of-provincial-tax-collection-as-local-ownsource-revenue-in-indonesia-7059.html |
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K Law K Law (General) K1-7720 Law in general. Comparative and uniform law. Jurisprudence |
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K Law K Law (General) K1-7720 Law in general. Comparative and uniform law. Jurisprudence Mokhamad Khoirul Huda Agus Yudha Hernoko, NIDN. 0019046503 Ninis Nugraheni, 090214842 The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia |
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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. |
format |
Article PeerReviewed |
author |
Mokhamad Khoirul Huda Agus Yudha Hernoko, NIDN. 0019046503 Ninis Nugraheni, 090214842 |
author_facet |
Mokhamad Khoirul Huda Agus Yudha Hernoko, NIDN. 0019046503 Ninis Nugraheni, 090214842 |
author_sort |
Mokhamad Khoirul Huda |
title |
The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia |
title_short |
The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia |
title_full |
The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia |
title_fullStr |
The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia |
title_full_unstemmed |
The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia |
title_sort |
problematic of provincial tax collection a local own-source revenue in indonesia |
publisher |
Journal of Legal, Ethical and Regulatory |
publishDate |
2018 |
url |
http://repository.unair.ac.id/86984/1/7%20THE%20PROBLEMATIC%20OF%20PROVINCIAL%20TAX%20COLLECTION%20AS%20LOCAL%20OWN-SOURCE%20REVENUE%20IN%20INDONESIA-exl.pdf http://repository.unair.ac.id/86984/2/7%20Prof%20Yudha%20Kadep%207%20R%201%20%26%202.pdf http://repository.unair.ac.id/86984/ https://www.abacademies.org/articles/the-problematic-of-provincial-tax-collection-as-local-ownsource-revenue-in-indonesia-7059.html |
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