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All Journal Amnesty: Jurnal Riset Perpajakan
Aprilyo, Muhammad Rafly
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Economics, Econometrics & Finance

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Analysis of the Concept and Implementation of Local Taxes and Levies in Indonesia: Challenges and Impacts on Local Revenues Wibisono, Andito Dipontoro; Putra, Angga Bayu; Aprilyo, Muhammad Rafly; Murti, Galuh Tresna
Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13018

Abstract

This paper aims to examine the concept of local taxes and levies that apply in Indonesia based on the law. This is because many people are still unfamiliar with the understanding of local taxes and levies. Local taxes and levies are part of local revenue that can be used to support various local government activities. Local taxes and levies can be in the form of taxes, excise, levies, and others. This study uses a qualitative descriptive method, which involves extracting information through observation, descriptive analysis and conclusion drawing. The results of the study show that local taxes and levies in Indonesia have a complex and diverse structure, and this makes the management of local taxes and levies in Indonesia difficult. Whereas local taxes and levies themselves are one of the main sources for local revenue. In addition, problems such as unclear rules, lack of personnel competence, legal uncertainty, and other issues also affect the management of local taxes and levies in Indonesia
Co-Authors Putra, Angga Bayu Wibisono, Andito Dipontoro