Provincial Tax Map In Indonesia

Batara, Daniel Bagana and Achmad, Badjuri and Maryono, Maryono Provincial Tax Map In Indonesia. Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021. ISSN 2593-7650

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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:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Fakultas Ekonomi
Date Deposited:	01 Jun 2023 12:11
Last Modified:	01 Jun 2023 12:11
URI:	https://eprints.unisbank.ac.id/id/eprint/9553

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