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Journal : JURNAL RECHTENS

Kebijakan Penataan Regulasi Pajak Daerah sebagai Upaya Peningkatan Pendapatan Asli Daerah Bhim Prakoso
JURNAL RECHTENS Vol. 7 No. 2 (2018): Desember
Publisher : Fakultas Hukum Universitas Islam Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.438 KB) | DOI: 10.36835/rechtens.v7i2.374

Abstract

Philosophically, regional tax is a mandatory contribution to the region that is owed by an individual or an entity that is compelling based on the law by not getting direct compensation and used for regional needs for the greatest prosperity of the people. Regional Tax as one of the components of local revenue receipt (hereinafter abbreviated as PAD), the potential for regional tax collection provides more opportunities for regions to be mobilized to the maximum when compared to other PAD revenue components. The role of local governments in exploring and developing various regional potentials will greatly determine the success of the implementation of government tasks, development and community services in the regions.Some of the main functions of taxes in supporting development in the region are the first tax function as a budget, namely to finance State expenditures. Second, the function regulates that is to lead investors to invest in supporting economic growth. Third, the stabilization function is to control inflation in order to maintain economic stability. Fourth, the distribution function is to open employment opportunities so as to increase people's income. According to the tax functions above if an error occurs both in management and implementation, it will reduce or even eliminate the function carried by the tax so that expectations according to the tax function do not materialize.Being a problem is how much the ability of the budgetair functions, regulated (regulated), stabilization and distribution of taxes is created in the regional economy and how much the ability of taxes to encourage regional economic growth. Therefore to increase local taxing power in regional taxes there are several things that must be considered, namely 1) The importance of more intensive tax socialization to increase literacy regarding regional taxes; 2). While inclusion is the ease of access to tax information systems, reporting of business income in a more real way to the payment system made on-line: 3) Tax information systems are integrated with the management of opening business licenses and business extensions. Keywords: regulation, regional tax, welfare.
Co-Authors A, Sefia Aura Aan Efendi Abdul Haris Afianto Achmad Rofik Adam Bintang Danesa Wijaya Adhitya Wardhono Ainun Najib Al Farizy, Mohammad Rafi Alexsandro Ricardo, James Alif Ardiansyah Amri, Ahmad Ihsan Ana Laela Fatikhatul Choiriyah Ananta, Radina Widya Anantha, Akmal Ricko Fery Antikowati Antikowati Apriliantika, Maulidya Nur Arinanta, Arya Ayuningtyas, Vica Putri Azzahra, Mutiara Bawamenewi, Apri Yeni Asni Bayu Abdillah Bayu Indra Permana Bayu Indra Permana Belva Vidaloka Chrisari Berliana Ayu Saputri Besty Dyah Qorina Ilmi Cahyani, Keren Filosa Choiriyah, Ana Laela Fatikhatul Clarissa Oktaviriya Prakoso Dawud, Abdul Hady Dewatoro Suryaningrat Poetra Dewayani, Nyiur Rahma Dewi indriani Dhamargita, Arifah Zahra Diajeng Dwi Oktaverina Dian Qobila Belinda Dimas Seandy Frinaldo Dodik Prihatin AN Echwan Irianto Efendi, Aan Efendi, Lintang Wulan Rika Eka Putri Amalia Elnadia, Salsabillah Rahmah Ermanto Fahamsyah Erzaldi, M Dwiki F, Sandrina Naura Fadilah, Iftitah Arya Putri Faisal Samsudin Faizyah, Nadia Nurdiyana Fanny Tanuwijaya Fatmawati, Yeni Fauziah, Rafika Feiyanti, Fa’iz Salsabila Dwina Fendi Setyawan Fendi Setyawan Ferdyansyah, Dandy Firdaus, Loveis Critzylla Firmansya, Aditya Alif Fivi Faiqotul himmah Floranta Adonara, Firman Gontha, Chelsea Tiara Himmatul Mahmudah Honainah Honainah I Gede Widhiana Suarda I Wayan Yasa Iga Dewi, Elit Inayah, Amalia Nurul Innabilla, Mirsya Rifah Aulia Isro Vita Nugraningsih Iswi Hariyani Iswi Hariyani Iswi Hariyani Julian, Alicia Zalwa Khafid Setiawan Krisna Mukti Pradana Kumalasari, Nandya Alfina Laela, Intan Laili, Anneja Maghfirotul Lestari, Dhea Suci Lestari, Ria Nova Agustin Puji M, Akmal Iqbal M. Afif Hasbullah Maharany, Adelia Dwifa Maulida, Hurin Silmi Mayang Asmara Megaputri, Vincencia Ma’arif, Samsul Misbahul Ilham Misbahul Ilham Moh. Ali Moh. Ali Muhammad Imaduddin Muhammad Imaduddin Naja, Muhammad Hikam Nariswari, Septiya Nasir, M Abd Nasir, M. Abd. Nawu, Maria Natalia Ningsih, Arumiyati Nisah, Ulfatun Nisriina Milla Sharfinda Nugroho, Fiska Maulidian Nur Fitriah Nurhandini, Valda Sari Oktavia Rahma Permata, Dini Permatasari, Intan Permatasari Puspita, Nabilah Ayu Puspitasari, Michele Stefany Nazwa Puspito, Agung Nugroho Puteri, Anggi Najwa Putra, Ido Gustiawan Putri, Nabila Nuraini Eka Qori’ah, Ciplis Gema R, Shofiatur Rachma P. A, Shabrina Rafa, Muhammad Rahmadini, Intan Aulia Rahmanda, Rahadian Ramadhani, Dian Aulia Ramadhani, Nabila Fajrin Kurnia Reyka Widia Nugraha Rhama Wisnu Wardhana Rizqiani Purwaningtiyas R Rofik, Achmad Ruskaya, Rumaisya Aatikah Safarinda, Rima Dea Saindra, Rafi Dzulfiqar Faiz Salsabila, Adelia Syahara Sari, Pika Sarifudin, Ahmat Setiawan, Khafid Setyawan, Effendi Shafaana, Raihana Aulia Sholehah , Nur' Imami Barokhatus Sifah, Isrina Siti Ayu Rahayu Sonia Candra Dewi Sultonia, Ivone Suud, Hasbi Mubarak Syadzwina, Dhifa Nadhira Syahara, Del Viera Alphi Nur Syahzanan, Fatimah Tazkiya, Anisa Thaka, Ichan Ryan Ubaidillah, Mohammad Vira Nadia Septiani Wahjuni, Edi Wardana, Dendik Surya Wardani, Amanda Julia Wibowo, Kaisar Belmiro Khalfani Widya Sari Amalia Wijaya, Adam Bintang Danesa Wisnuwardhani, Diah Aju Y, Erwina Dwi Yanuarto, Toto Yoniksa K, Bintang Z, Najmah Tsuraya