The Effectiveness Of Regional Tax Law In Increasing District/City Regional Tax Revenue In Java

Maryono, Maryono and gregorius, Anggana L and Nur, Aini and Agus, Murdiyanto The Effectiveness Of Regional Tax Law In Increasing District/City Regional Tax Revenue In Java. Publikasi Ilmiah.

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Abstract

This study aims to analyze the effectiveness of Law number 28 of 2009 concerning local taxes and regional levies in increasing district / city tax revenues in Java. The population in this study includes districts and cities in Java in addition to cities and districts in the province of the Special Capital Region of Jakarta. The number of samples consists of 84 districts and 29 cities with a three-year observation year from 2017 to 2019. The results show that local tax revenues from all new types of local taxes consist of rural and urban land and building taxes, duties on the acquisition of land rights and building, groundwater tax, and swallow's nest tax in districts and cities in Java are nominally very large on average and their contribution to local tax revenue is also very large because it is around 50 percent. Thus, it can be concluded that Law No. 28 of 2009 concerning regional taxes and regional levies is effective in increasing local tax revenues in regencies and cities in Java, thereby increasing the financial capacity of regencies and cities in Java.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Fakultas Ekonomi
Date Deposited:	27 Jul 2022 03:04
Last Modified:	27 Jul 2022 03:05
URI:	https://eprints.unisbank.ac.id/id/eprint/8534

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