ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA
The purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used is a descriptive method with a quantitative ap...
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Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
2019-04-01
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Online Access: | https://trijurnal.lemlit.trisakti.ac.id/mraai/article/view/3881 |
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doaj-b61c7fce026041b8aa546c8b131930072021-02-06T16:22:31ZengLembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)Media Riset Akuntansi, Auditing & Informasi1411-88312442-97082019-04-0119111810.25105/mraai.v19i1.38813169ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIADendy Syaiful Akbar0Yat Rospia Brata1Elin Herlina2Benny Prawiranegara3Faizal Haris Eko Prabowo4Fakultas Ekonomi Universitas Galuh CiamisFakultas Keguruan dan Ilmu Pendidikan Universitas Galuh CiamisFakultas Ekonomi Universitas Galuh CiamisFakultas Ekonomi Universitas Galuh CiamisFakultas Ekonomi Universitas Galuh CiamisThe purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used is a descriptive method with a quantitative approach. Measurement of contributions of local taxes on local own revenue is drawn from the local own revenue structure which consists of local taxes, regional levies, separated regional wealth results, and other legitimate regional income. The results of the study show that the contribution of local taxes to local own revenue is in the very low and low category, because during the 2013-2015 fiscal year the figure was below 26%, while in the 2016-2017 fiscal year it reached a number of 26% -50%. The low contribution of local taxes to local own revenue is due to restaurant taxes stipulated through regional regulation No. 5 of 2011, namely the imposition of a 10% tax on each transaction with consumers is still a lot of rejection from most restaurant managers, with the reason of fear of a decline in consumers.https://trijurnal.lemlit.trisakti.ac.id/mraai/article/view/3881local taxlocal own revenueregional autonomydecentralization. |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Dendy Syaiful Akbar Yat Rospia Brata Elin Herlina Benny Prawiranegara Faizal Haris Eko Prabowo |
spellingShingle |
Dendy Syaiful Akbar Yat Rospia Brata Elin Herlina Benny Prawiranegara Faizal Haris Eko Prabowo ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA Media Riset Akuntansi, Auditing & Informasi local tax local own revenue regional autonomy decentralization. |
author_facet |
Dendy Syaiful Akbar Yat Rospia Brata Elin Herlina Benny Prawiranegara Faizal Haris Eko Prabowo |
author_sort |
Dendy Syaiful Akbar |
title |
ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA |
title_short |
ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA |
title_full |
ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA |
title_fullStr |
ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA |
title_full_unstemmed |
ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA |
title_sort |
assessing local tax contributions to local own revenue: evidence in one region in indonesia |
publisher |
Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) |
series |
Media Riset Akuntansi, Auditing & Informasi |
issn |
1411-8831 2442-9708 |
publishDate |
2019-04-01 |
description |
The purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used is a descriptive method with a quantitative approach. Measurement of contributions of local taxes on local own revenue is drawn from the local own revenue structure which consists of local taxes, regional levies, separated regional wealth results, and other legitimate regional income. The results of the study show that the contribution of local taxes to local own revenue is in the very low and low category, because during the 2013-2015 fiscal year the figure was below 26%, while in the 2016-2017 fiscal year it reached a number of 26% -50%. The low contribution of local taxes to local own revenue is due to restaurant taxes stipulated through regional regulation No. 5 of 2011, namely the imposition of a 10% tax on each transaction with consumers is still a lot of rejection from most restaurant managers, with the reason of fear of a decline in consumers. |
topic |
local tax local own revenue regional autonomy decentralization. |
url |
https://trijurnal.lemlit.trisakti.ac.id/mraai/article/view/3881 |
work_keys_str_mv |
AT dendysyaifulakbar assessinglocaltaxcontributionstolocalownrevenueevidenceinoneregioninindonesia AT yatrospiabrata assessinglocaltaxcontributionstolocalownrevenueevidenceinoneregioninindonesia AT elinherlina assessinglocaltaxcontributionstolocalownrevenueevidenceinoneregioninindonesia AT bennyprawiranegara assessinglocaltaxcontributionstolocalownrevenueevidenceinoneregioninindonesia AT faizalharisekoprabowo assessinglocaltaxcontributionstolocalownrevenueevidenceinoneregioninindonesia |
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