Batara, Danield Bagana and Maryono, Maryono and Achmad, Badjuri Provincial Tax Map in Indonesia. In: ICE-BEES 2021, July 27-28, Semarang, Indonesia.
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Abstract
With the enactment of law number 28 of 2009 concerning regional taxes and regional levies, the provincial government in Indonesia starting in 2014 received an additional source of income in the form of cigarette taxes. This study aims to tax the provincial tax by measuring how much the region contributes to regional original income and regional income as well as from the type of regional tax that is the source of provincial regional tax revenue in Indonesia. Using data for three years from 2017 to 2019, that the average provincial tax found across Indonesia on local revenue generated is 81.99 percent, and local revenue is 29.65 percent. In three years on average, provincial regional taxes in Indonesia come from motor vehicle taxes of 30.17 percent, motor vehicle transfer taxes of 25.77 percent, motor vehicle fuel taxes of 23.47 percent, surface water taxes of 1. 20 percent and cigarette tax 16.57 percent.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 29 Aug 2022 03:55 |
| Last Modified: | 29 Aug 2022 03:55 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/8633 |
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