Journal of Management - Small and Medium Enterprises (SME's)
Vol 15 No 3 (2022): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)

REVENUE FROM REGENCY/CITY REGIONAL TAX AND RETRIBUTION SHARING TO SUPPORT THE PERFORMANCE OF THE KRAGAN VILLAGE GOVERNMENT IN EAST JAVA PROVINCE

Suyanto Suyanto (Department of Development Economic, Faculty of Economic and Business, Dr. Soetomo University of Surabaya - Indonesia)
Sri Warjiyati (Department of Law, UIN Sunan Ampel Surabaya - Indonesia)



Article Info

Publish Date
31 Oct 2022

Abstract

Purpose of this study is to analyze the effects of local taxes and retribution in influencing the performance of the Kragan village government in East Java Province. Methodology is a quantitative approach. The analyzed data sources is the Human Development Index (HDI) obtained from the Central Bureau of Statistics. While the data used are cross sectional and time series taken from 2015 - 2020. Study findings revealed that regional tax revenues increase in regional taxes, the more various activities that can be funded with local taxes. Thus it will also have a positive impact on the performance of the village government in implementing regional autonomy which aims to improve the welfare of the community. Limitations in this study is related to tax management in the region. Suggestions for the Kragan village government in East Java Province are to supervise the implementation and collection of regional taxes and retribution. So that both can be used in improving the welfare of the community. Future researchers may ensure the completeness of data sources and uniformity of methods from the data used. Keywords: Regions, Retribution, Taxes, Welfare

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Journal Info

Abbrev

JEM

Publisher

Subject

Economics, Econometrics & Finance

Description

Tujuan dari jurnal ini adalah mempublikasikan artikel hasil penelitian dan kajian pustaka yang ditulis oleh dosen, peneliti dan mahasiwa. Adapun lingkup topik dari jurnal ini adalah : 1. Manajemen Umum 2. Manajemen Pemasaran 3. Sumberdaya Manusia 4. Keuangan 5. Manajemen Operasi 6. Manajemen ...