East Asian Journal of Multidisciplinary Research (EAJMR)
Vol. 3 No. 1 (2024): January 2024

Effectiveness of Regional Tax Collection and Regional Retribution in North Minahasa Regency in 2014-2017

Silinaung, Christalia Shella (Unknown)
Rantung, Rinny (Unknown)
Wokas, Heince Ruddy Nicky (Unknown)
Kolibu, Inggrid Juned (Unknown)

Article Info

Publish Date
08 Feb 2024

Abstract

This study aims to determine a descriptive picture of the effectiveness of tax collection and local levies of North Minahasa Regency from 2014-2017. The analysis method in this research is descriptive analysis method with quantitative approach using budget and realization data from DPPKA North Minahasa, and qualitative approach through interviews with realted parties who are responsible for assessing and examining regional finances. The results of this study indicate that the effectiveness of local tax and levy collection in North Minahasa Regency has a different level of effectiveness based on the type of local tax and levy. The government should impove facilities and ifrastructure, and pay attention to existing tax potentials for the effectiveness of tax and levy collection.

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Journal Info
East Asian Journal of Multidisciplinary Research (EAJMR)
Website

Abbrev

eajmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Description

East Asian Journal of Multidisciplinary Research (EAJMR) is a scientific multidisciplinary research journal published by Yayasan Pendidikan Penelitian Pengabdian Algero. The aim of this journal publication is to disseminate the research results, conceptual thoughts, improved research methodologies ...