The Evaluation of Effectiveness on Management Transfer of Land and Building Tax for Rural and Urban Sector from Central Government to Regional Government in Indonesia
Journal Title: GATR Global Journal of Business & Social Science Review - Year 2016, Vol 4, Issue 3
Abstract
Objective - This study will analyze the evaluation of effectiveness on management transfer of Land and Building Tax for rural and urban sector from central government to regional government. Methodology/Technique - The research methodology used which includes the literature study, field study, and data analysis. A literature study by reading and studying the theories related to the topic will be discussed by the author. This information is obtained from books, the interview, the author simply involves employee in Regional Revenue Offices and Section Extensification in Tax office. The number of samples Regional Revenue Office employee who conducted the interview are 3 (three) people and Extensification Section employee in Tax Office are 2 (two) people. Findings - the transfer of the collection of PBB-P2 from the central government to the municipality or county has been running effectively and efficiently. In terms of implementation of the PBB-P2 delegation, there are still obstacles that need to be dealt with quickly and appropriately so in accordance with the implementation of the specified targets Novelty - Land and Building Tax is one of the important sources of regional government revenue for financing the implementation of regional government activities. Therefore, cooperation needed between the central government (the giver) and regional government (the receiver) so the delegation of authority to collect the PBB-P2 (Land and building tax for rural and urban sector) can be effective.
Authors and Affiliations
Maya Safira Dewi, Aries Wicaksono, Stefanus Ariyanto
The Influence of Strategic Orientation and Absorptive Capability on Value Creation of Courier Service Industry in Indonesia
Objective – Explore the data and information on strategic orientation and absorptive capability on value creation of courier service industry in Indonesia. Methodology/Technique – The nature of this research is descripti...
A Discourse Analysis of Thematic Print Advertisements
Objective – This paper presents a discourse study on the print advertisements of a particular theme in Malaysia, that is, Malaysia Day, for social and commercial functions by a telecommunication company. Methodology/Tec...
Harmonizing A Thriving World Palm Oil İndustry And Economy Through Genuine Collaboration Between Producers-- Malaysia, Indonesia, and West Africa, And Consumers—India and China
Objective This article probes the state of Africa's palm oil industry and economy today. Methodology/Technique Today, Malaysia, Indonesia, and West Africa are the world's major producers of palm oil; and India and China...
Investigating the Relationship between Knowledge and Complaint Behaviour among Motor Vehicle Repairs Consumers in Shah Alam, Malaysia
This study aims to determine the relationship between consumer's knowledge and consumer complaint behaviour. Methodology/Technique – Data were collected using self-administered questionnaire among 400 respondents who se...
The Critical Review of the Westernized Late Ottoman Empire Education System in a Cinematic Context with an Education Related
Objective – An individual improves his/her cognitive level by implementing terminal behaviour changes to his/her own life through educational institution located in his/her living space. In this context, the education sy...