SIMULASI BAGI HASIL PAJAK PERTAMBAHAN NILAI (PPN) DAN PERUBAHAN PENERIMAAN PEMERINTAH KOTA MAKASSAR
Value added tax (VAT) sharing is an alternative in the transfer development from central government to the local government in the framework of fiscal decentralization. At the same time there are local taxes that identically similar with VAT which will erode the tax potential for central government....
| Main Authors: | , |
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| _version_ | 1826043610616823808 |
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| author | , Syamsul Anam , Prof. Dr. Abdul Halim, M.B.A. |
| author_facet | , Syamsul Anam , Prof. Dr. Abdul Halim, M.B.A. |
| author_sort | , Syamsul Anam |
| collection | UGM |
| description | Value added tax (VAT) sharing is an alternative in the transfer
development from central government to the local government in the framework
of fiscal decentralization. At the same time there are local taxes that identically
similar with VAT which will erode the tax potential for central government.
This study aims to determine the change on revenue of local and central
government after simulation of VAT profit sharing by withdrawing the hotel and
restaurant tax revenue from local governments to the central government. This
research uses both descriptive quantitative and qualitative methods. Secondary
data obtained from various sources as the primary data obtained through in-depth
interviews with several key informants. To achieve the research objectives, the
simulation results were descriptively analyzed and data triangulation.
The results showed that the value added tax-sharing with the first draw of
hotel and restaurant tax to the central government cause on add revenue for the
local government but not for the central government, central government revenue
improvement occurs only if the VAT rate of growth greater than the level of
revenue sharing.
Meanwhile, the response of stakeholders in the city of Makassar regarding
VAT sharing leads to the general principles of system design or transfer model
that if the transfer is associated with the simulation results show that the city
government will have add revenue as the cause of tax-sharing by submitting its
hotels and restaurants tax to the central government. |
| first_indexed | 2024-03-13T22:06:31Z |
| format | Thesis |
| id | oai:generic.eprints.org:89204 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:06:31Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:892042014-08-20T02:54:03Z https://repository.ugm.ac.id/89204/ SIMULASI BAGI HASIL PAJAK PERTAMBAHAN NILAI (PPN) DAN PERUBAHAN PENERIMAAN PEMERINTAH KOTA MAKASSAR , Syamsul Anam , Prof. Dr. Abdul Halim, M.B.A. ETD Value added tax (VAT) sharing is an alternative in the transfer development from central government to the local government in the framework of fiscal decentralization. At the same time there are local taxes that identically similar with VAT which will erode the tax potential for central government. This study aims to determine the change on revenue of local and central government after simulation of VAT profit sharing by withdrawing the hotel and restaurant tax revenue from local governments to the central government. This research uses both descriptive quantitative and qualitative methods. Secondary data obtained from various sources as the primary data obtained through in-depth interviews with several key informants. To achieve the research objectives, the simulation results were descriptively analyzed and data triangulation. The results showed that the value added tax-sharing with the first draw of hotel and restaurant tax to the central government cause on add revenue for the local government but not for the central government, central government revenue improvement occurs only if the VAT rate of growth greater than the level of revenue sharing. Meanwhile, the response of stakeholders in the city of Makassar regarding VAT sharing leads to the general principles of system design or transfer model that if the transfer is associated with the simulation results show that the city government will have add revenue as the cause of tax-sharing by submitting its hotels and restaurants tax to the central government. [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , Syamsul Anam and , Prof. Dr. Abdul Halim, M.B.A. (2011) SIMULASI BAGI HASIL PAJAK PERTAMBAHAN NILAI (PPN) DAN PERUBAHAN PENERIMAAN PEMERINTAH KOTA MAKASSAR. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51658 |
| spellingShingle | ETD , Syamsul Anam , Prof. Dr. Abdul Halim, M.B.A. SIMULASI BAGI HASIL PAJAK PERTAMBAHAN NILAI (PPN) DAN PERUBAHAN PENERIMAAN PEMERINTAH KOTA MAKASSAR |
| title | SIMULASI BAGI HASIL PAJAK PERTAMBAHAN NILAI (PPN)
DAN PERUBAHAN PENERIMAAN PEMERINTAH KOTA MAKASSAR |
| title_full | SIMULASI BAGI HASIL PAJAK PERTAMBAHAN NILAI (PPN)
DAN PERUBAHAN PENERIMAAN PEMERINTAH KOTA MAKASSAR |
| title_fullStr | SIMULASI BAGI HASIL PAJAK PERTAMBAHAN NILAI (PPN)
DAN PERUBAHAN PENERIMAAN PEMERINTAH KOTA MAKASSAR |
| title_full_unstemmed | SIMULASI BAGI HASIL PAJAK PERTAMBAHAN NILAI (PPN)
DAN PERUBAHAN PENERIMAAN PEMERINTAH KOTA MAKASSAR |
| title_short | SIMULASI BAGI HASIL PAJAK PERTAMBAHAN NILAI (PPN)
DAN PERUBAHAN PENERIMAAN PEMERINTAH KOTA MAKASSAR |
| title_sort | simulasi bagi hasil pajak pertambahan nilai ppn dan perubahan penerimaan pemerintah kota makassar |
| topic | ETD |
| work_keys_str_mv | AT syamsulanam simulasibagihasilpajakpertambahannilaippndanperubahanpenerimaanpemerintahkotamakassar AT profdrabdulhalimmba simulasibagihasilpajakpertambahannilaippndanperubahanpenerimaanpemerintahkotamakassar |