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Local tax can be defined as tax collected by district government. Local Income was significant contributed to the attainable of district APBD value.
Hendro Saptono
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AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND
The article presents the importance of auditing the assessment of a commune's budget revenues for tourist fees (local fee or spa fee) as a tool enabling its increase by the commune authorized to impose it. The purpose of this article is to present on the
Cezary Szydłowski
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Local interaction in tax evasion [PDF]
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Barnabas M. Garay +2 more
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Earmarking tax policy as an instrument of public service provision in regional development
Local taxes contribute to local revenue of around 50 %. The policy of earmarking tax in Law No. 28 of 2009 on Regional Tax affirms the use of tax for development fund that can be enjoyed directly by taxpayers. Earmarking tax ensures that tax revenues are
Kadar Pamuji
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Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box
The research objectives were to examine the differences between the achievement of tax revenues in Bandar Lampung before and after using the tapping box; moreover, to analyze the implementation, obstacles, and efforts to overcome the obstacles during the
Muhammad Raihan +2 more
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A Study of Prospective Local Own-Source Revenues in Central Mamuju, Indonesia
The local own-source revenues is crucial to be addressed. This study aims to provide an overview of the taxes and levies revenue and analyzes prospective local own-source revenues in Central Mamuju Regency.
Andi Lukman Irwan +2 more
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Municipal taxes are of very limited importance in the local tax revenue structure of municipalities. This paper presents the findings of a study carried out within the framework of Győr-Moson-Sopron County, which presents the relationship between ...
Dominika Borsa +3 more
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Disrupting the regional housing market: Airbnb in New Zealand
The role of accommodation-sharing platforms, such as Airbnb, is seen as a disruption to more conventional accommodation providers and rental markets in many cities and regions worldwide. This Regional Graphic focuses on New Zealand, showing a snapshot in
Malcolm Campbell +3 more
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Relationship between the Changes in Policy Tools of the Central Government and the Local Fiscal Structure: Focused on the Changes in the Transaction Taxes [PDF]
This study aimed to determine the changes in the local fiscal structure brought about by the change in the transaction tax, including the acquisition tax, by the central government. The review of the analysis results proved the following.
Miae Lee, Inseok Seo
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STRATEGI PENGELOLAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA BANJARMASIN
This study aims to determine the effectiveness, efficiency and strategy of local tax management to increase the local receipt (PAD). The analysis technique used is descriptive analysis and SWOT analysis.
Eny Dewi
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