DANA BAGI HASIL SEKTOR PAJAK OTONOMI DAERAH DI JAWA TENGAH

sulistyowati, Sulistyowati (2007) DANA BAGI HASIL SEKTOR PAJAK OTONOMI DAERAH DI JAWA TENGAH. Jurnal Ilmu Sosial JIS, 6 (2). pp. 58-71. ISSN 1411-8254 (Submitted)

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Abstract

To archieve vertical equalitation in the level of province in Indonesia there are two types of transfer fund wich are extracted from tax and natural resources revenues. This research will focus on the tax-based vertical equalization type sharing namely land and construction tax (PBB). In Central Java Land and Construction tax increase 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. Keywords : vertical equalization sharing, Land and Contruction Tax, Unprudent allocation.

Item Type:Article
Subjects:J Political Science > JA Political science (General)
Divisions:Faculty of Social and Political Sciences > Department of Government Science
ID Code:34576
Deposited By:Pemerintahan Admin
Deposited On:07 Mar 2012 13:10
Last Modified:07 Mar 2012 13:10

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