STUDI PENEGAKAN PERATURAN DAERAH TENTANG PAJAK DAERAH DALAM KAITANNYA DENGAN PENDAPATAN ASLI DAERAH DI KABUPATEN KOTAWARINGIN BARAT PROPINSI KALIMANTAN TENGAH
This study aims to determine the cause of non optimal contribution of local taxes to Revenue in West Kotawaringin Central Kalimantan Province. The study was based on Law Number 28 Year 2009 on Regional Taxes and Levies in lieu of Law No. 34 Year 2000 on Regional Taxes and Levies. Qualitative researc...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
|
| Subjects: |
| Summary: | This study aims to determine the cause of non optimal contribution of local
taxes to Revenue in West Kotawaringin Central Kalimantan Province. The study
was based on Law Number 28 Year 2009 on Regional Taxes and Levies in lieu of
Law No. 34 Year 2000 on Regional Taxes and Levies. Qualitative research uses
descriptive method with consideration of more able to demonstrate a phenomenon
that occurs in the field. In the working hypothesis of researchers suspect that the
enforcement of local regulations on local taxes will be able to increase its
contribution to local revenue. The research was conducted using a data sample
Government of West Kotawaringin Financial Statements for Fiscal Year 2007-
2010. The test results of the qualitative interview data and observations made
show that the enforcement of local regulations in the form of repression has not
been done by the Government of West Kotawaringin, but from the nominal local
taxes are donated to local revenue increase. Enforcement of local regulations
made by the Government of West Kotawaringin to put forward a persuasive
approach compared to the repressive approach, so that researchers working
hypothesis can not be proved |
|---|