DANA BAGI HASIL SEKTOR PAJAK ERA OTONOMI DAERAH DI JAWA TENGAH

To archieve vertical equalitation in the level of province in Indonesia there are two types of transfer fund which are extracted from tax and natural resources revenues. This research will focus on the tax-based vertical equalization type of sharing namely land and construction tax (PBB). In Central...

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Main Author: Sulistyowati Sulistyowati
Format: Article
Language:Indonesian
Published: Universitas Diponegoro 2016-03-01
Series:Jurnal Ilmu Sosial
Subjects:
Online Access:http://www.ejournal.undip.ac.id/index.php/ilmusos/article/view/10253
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spelling doaj-ea531f0e34ca4bcd93b20c0a132da8cd2020-11-24T23:42:20ZindUniversitas DiponegoroJurnal Ilmu Sosial1411-82542548-48932016-03-016258718406DANA BAGI HASIL SEKTOR PAJAK ERA OTONOMI DAERAH DI JAWA TENGAHSulistyowati Sulistyowati0Jurusan Ilmu Pemerintahan, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas diponegoroTo archieve vertical equalitation in the level of province in Indonesia there are two types of transfer fund which are extracted from tax and natural resources revenues. This research will focus on the tax-based vertical equalization type of sharing namely land and construction tax (PBB). In Central Java Land and Construction tax increases 20% per annum during the five year under observation. However, due to the absent for any regulation on the allocation of the Land and Construction Tax revenues, the province often allocates the revenue unprudently.http://www.ejournal.undip.ac.id/index.php/ilmusos/article/view/10253vertical equalization sharingLand and Construction TaxUnprudent allocation
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Sulistyowati Sulistyowati
spellingShingle Sulistyowati Sulistyowati
DANA BAGI HASIL SEKTOR PAJAK ERA OTONOMI DAERAH DI JAWA TENGAH
Jurnal Ilmu Sosial
vertical equalization sharing
Land and Construction Tax
Unprudent allocation
author_facet Sulistyowati Sulistyowati
author_sort Sulistyowati Sulistyowati
title DANA BAGI HASIL SEKTOR PAJAK ERA OTONOMI DAERAH DI JAWA TENGAH
title_short DANA BAGI HASIL SEKTOR PAJAK ERA OTONOMI DAERAH DI JAWA TENGAH
title_full DANA BAGI HASIL SEKTOR PAJAK ERA OTONOMI DAERAH DI JAWA TENGAH
title_fullStr DANA BAGI HASIL SEKTOR PAJAK ERA OTONOMI DAERAH DI JAWA TENGAH
title_full_unstemmed DANA BAGI HASIL SEKTOR PAJAK ERA OTONOMI DAERAH DI JAWA TENGAH
title_sort dana bagi hasil sektor pajak era otonomi daerah di jawa tengah
publisher Universitas Diponegoro
series Jurnal Ilmu Sosial
issn 1411-8254
2548-4893
publishDate 2016-03-01
description To archieve vertical equalitation in the level of province in Indonesia there are two types of transfer fund which are extracted from tax and natural resources revenues. This research will focus on the tax-based vertical equalization type of sharing namely land and construction tax (PBB). In Central Java Land and Construction tax increases 20% per annum during the five year under observation. However, due to the absent for any regulation on the allocation of the Land and Construction Tax revenues, the province often allocates the revenue unprudently.
topic vertical equalization sharing
Land and Construction Tax
Unprudent allocation
url http://www.ejournal.undip.ac.id/index.php/ilmusos/article/view/10253
work_keys_str_mv AT sulistyowatisulistyowati danabagihasilsektorpajakeraotonomidaerahdijawatengah
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