ANALISA DEVOLUSI BPHTB MENJADI PAJAK DAERAH DENGAN ECONOMIC OF COLLECTION SEBAGAI TOLAK UKUR (STUDY KASUS KABUPATEN MADIUN)
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2011, Vol 2, Issue 2
Abstract
Act No. 28 of 2009 is a set of policies issued by the government to give more autonomy to local government to manage its finances. One form of financial autonomy is realized in the form of devolution of authority from central government tax collections to the regional government, one of which is BPHTB. However, based on survey results of the readiness of the region with local regulation readiness indicators, from the 492 area there are only about 160 areas that are ready to pick BPHTB. The remaining 108 are in the process of preparing regional and 224 local law there is no information. Of the 224 areas that there is still no information is largely disagreed with the existence of such PDRD Act.Hence, this study aims to analyze the devolution of Economic BPHTB with the principle of Collection as a benchmark (especially in Madiun County). The results showed that in Madiun County policy did not represent one of the principle of taxation at the Economics of Collection. The results of this study can be used by governments as an ingredient to evaluate BPHTB devolution in general and review the levels of NJOPTKP determination as provided in Act No. 28 of 2009.
Authors and Affiliations
Dewi Prastiwi, Amanta Zain, Yaman Suryaman
Keywords
Related Articles
- EP ID EP352110
- DOI 10.26740/jaj.v2n2.p200-216
- Views 69
- Downloads 0
PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN: BROAD SCOPE, TIMELINESS, AGGREGATED, DAN INTEGRATED TERHADAP KINERJA MANAJERIAL UMKM. (STUDI PADA UMKM DI DESA WEDORO, KAB. SIDOARJO)
SMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance. Information reliable accounting system according Chenhall and Morris (1986) is...
PERAN PERBANKAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI SEKTOR RIIL DI INDONESIA
Penelitian ini bertujuan untuk menguji dan menganalisis peran perbankan syariah terhadap pertumbuhan ekonomi sektor riil di Indonesia. Peran perbankan syariah diukur menggunakan dana pihak ketiga (DPK) dan pembiayaan yan...
PENGARUH FREE CASH FLOW DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
Asymmetric information refers to a situation where one party has more information than the other party. The agency problems arise from asymmetric information in the principal agent contracts. In addition, there are also...
EX ANTE AUDIT SEBAGAI UPAYA PENCEGAHAN FRAUD
This study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an ins...
EVALUASI EFEKTIVITAS PELAKSANAAN AUDIT OPERASIONAL AKTIVITAS PELAYANAN JASA PENGINAPAN PADA HOTEL EQUATOR SURABAYA
Fungsi dasar perhotelan adalah pemberian pelayanan penginapan secara baik demi kepuasan tamu untuk memenuhi fungsi dasar tersebut bagian unit yang terlibat secara langsung maupun tidak langsung, Salah satu unit yang terk...