Regional Taxes and Retributions as a Source of Fixed Regional Income Every Year

Authors

  • Athaya Faris Permana Putra Telkom University
  • Galuh Tresna Murti Telkom University
  • Haura Muthi Fitrian Telkom University
  • Raisha Mellyani Putri Telkom University

DOI:

https://doi.org/10.26618/inv.v5i1.10536

Abstract

One of the main objectives of Regional Taxes and Regional Levies is to determine the level of effectiveness achieved for each type of tax, the effect of local tax revenue on the contribution of each type of regional tax (PAD), and people's welfare. in the city of Bandung. The problems faced by regions in general are exploring sources of regional taxes and regional fees which are one of the PAD components, which have not contributed significantly to regional revenues as a whole. Through the secondary data research method the author tries to answer the above problems in this thesis by examining PAD components which have not made a significant contribution.

References

Official Siti Edition 11, Book 1, 2019, Theory and Case Taxation, Salemba publisher

Prof. Dr. Mardiasmo, MBA, Ak, 2019, 2019 Edition of Taxation, ANDI Yogyakarta publisher.

Law number 28 of 2009 Law (UU) concerning Regional Taxes and Regional Levies enacted on 15 September 2009

Law 34 of 2000 Law (UU) concerning Amendment to the Law of the Republic of Indonesia Number 18 of 1997 concerning Regional Taxes and Regional Retribution which was stipulated on December 20, 2000

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Published

2023-03-30

Issue

Vol. 5 No. 1 (2023): Maret 2023

Section

Articles

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