DANA BAGI HASIL SEKTOR PAJAK OTONOMI DAERAH DI JAWA TENGAH
| Main Author: | sulistyowati, Sulistyowati |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Terbitan: |
Fakultas Ilmu Sosial dan Ilmu Politik Universitas Diponegoro
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.undip.ac.id/34576/1/JIS_Vol.6_Agust_2007_0016.pdf http://eprints.undip.ac.id/34576/ |
Daftar Isi:
- To archieve vertical equalitation in the level of province in Indonesia there are two types of transfer fund wich are extracted from tax and natural resources revenues. This research will focus on the tax-based vertical equalization type sharing namely land and construction tax (PBB). In Central Java Land and Construction tax increase 20% per annum during the five year under observation. However, due to the absent for any regulation on the allocation of the Land and Construction Tax revenues, the province often allocates the revenue unprudently. Keywords : vertical equalization sharing, Land and Contruction Tax, Unprudent allocation.