The Effect of Intensification and Extensification of Tax and Retribution on Local Own-Source Revenue
Keywords:
Intensification, Extensification, AutonomyAbstract
Local own-source revenue is a significant element of the implementation of regional autonomy. The local own-source revenue of a region is impactful to the region’s self-reliance in financing the development program for public needs. The present study is aimed to investigate the effect of intensification and extensification of retribution tax on local own-source revenue in Gorontalo city. A qualitative method and ex-post-facto approach were employed in this research. The results showed that the intensification and extensification of retribution tax are influential to the local own- source revenue. All in all, the research implications suggest for the regional development to optimize the regional finance potentials by the program of intensification and extensification. An increase in local own-source revenue will improve the region’s capacity to implement governance and apply financial autonomy from the central government. The research findings are treated as the recommendation to the government, other related institutions, practitioners, and the community.
Downloads
References
Suhasto, I., N. Widodo, and S. Wibowo, The Effectiveness and the Contribution of Regional Taxes for Regional Original Income in Ex-Karesidenan Madiun. Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020. 5(1).DOI: https://doi.org/10.32486/aksi.v5i1.432.
Jauhari, A.K., W. Wahyudin, and Kamal Alamsyah, “Regional Tax Service Quality Strategy Rights to Land and Building in The City of Bekasi,” Journal Sampurasun: Interdisciplinary Studies for Cultural Heritage 7, no. 1 , 33–48. 2021.
Tonapa, M.B. and a.S. Andi Kusumawati, “The Effect of Extensification, Intensification, and Tax Payer Compliance Towards Sharing Income Tax Fund With Economic Growth as Moderating Variable,” Global Scientific Journal (GSJ) 9, no. 1 ,1885–91. 2021.
Riski, I.W. and I.D. Rahmawati, Analysis Of Accounting Information For The Purchase Of Raw Materials And Inventory Of Raw Materials. Academia Open, 2021. 5: p. 10-21070.DOI: https://doi.org/10.21070/acopen.5.2021.2167.
Nara, N., Intensification and Extensification of Entertainment Taxes to Increase Own-Source Revenue (PAD) in Makassar City. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 2021. 12(11): p. 303-312.
Sari, P., et al., Local Own Revenue, Decentralization and Local Financial Independent. Jurnal Manajemen Indonesia, 2019. 19(3): p. 250-259.DOI: https://doi.org/10.25124/jmi.v19i3.2413.
Hidayat, W., S. Suryadi, and E. Jusuf, Strategy to Increase PAD from Rural and Urban Land and Building Tax in Ciamis Regency. Review of International Geographical Education Online, 2021. 11(6): p. 821-834.
Simangunsong, F., The Evaluation Study of the Determination of the Sub-District IMB Retribution Revenue in Bandung District. Jurnal Ekonomi dan Kebijakan, 2015. 8(2): p. 183-199.
ANDI, Y., Mardiasmo, Autonomy and Regional Financial Management, page 3-4 2002.
A Halim, Regional Financial Management, Seri Akuntansi Sektor Publik (Jakarta: Salemba Empat, , page 75-76. 2002.
Abdul Halim, Public Sector Accounting: Regional Financial Accounting (Jakarta: Salemba Empat,, page 113. 2007.
Soemitro Rochmat, Taxation Principles and Basics, PT. Eresco. Bandung, , page 88. 2011.
Jackson Jimmy Aryant Tunliu, “The Effect of Intensification and Extensification on Increasing Local Own-Source Revenue 138 to Achieve Regional Financial Independence (A Case Study in Local Government of Kupang City, NTT)” (Brawijaya University, . 2010.
Azhari A Samudra, Taxation in Indonesia, Finance, Local Taxes and Regional Retribution , page 66. 1995.
Christover, A.P. and Sintje Rondonuwu, “Understanding of Tax Payer Extensification and Intensification of Tax Toward The Perception of Tax Authorities About Tax ncome,” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 4, no. 1 : 1241–53. 2016.
Haerah, K., “Strategy for Incerasing Real Regional Income From The Hotel Tax Sectors and Restaurants in Jember District,” POLITICO 17, no. 2 , 256–85. 2017.
Indrawati, L.R., E.K. Panggiarti, and Lorentino Togar Laut, “Perspective of Regional Taxes for Magelang City Original Revenue,” Jurnal REP (Riset Ekonomi Pembangunan) 2, no. 1 ,139–50. 2017.
Ghina, A., Intensifikasi Pajak dalam Penerimaan Pajak Penghasilan Wajib Pajak Badan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 2020. 4(3): p. 63-73.
Afifah, N. and Mahardian Hersanti, “Review of the Implementation of Tax Extensification and Intensification as an Effort to Increase Tax Revenue,” Jurnal Analisa Akuntansi Dan Perpajakan 3, no. 2: 58–70, . 2019.
Yulsiati, H. and Maulan Irwadi, “The Impact of Extensification and Intensification of Individual Taxpayers on Tax Revenues with Tax Audit Moderation,” in Prosiding Simposium Nasional Akuntansi Vokasi Ke, vol. 2, 113. 2013.
Jonathan Sarwono, Path Analysis for Business Research with SPSS , page 21. 2007.
Rajali, Strategy for Increasing Local Own-Source Revenue in the Context of Implementing Regional Autonomy (A Study on Strategies for Increasing Tax Sector Revenue in Aceh Tenggara Regency,” Public Administration Journal 2, no. 2, 234–86. 2012.
Minollah, et al., Reconstruction of Cigarettes Taxes Setting of Republic of Indonesia Law Number 28 of 2009 on Regional Tax and Regional Levies. JL Pol'y & Globalization, 2016. 53: p. 189.
Swarna Nantha, H., The Financial and Political Opportunity Costs of Orangutan Conservation in the Face of Oil-Palm Expansion. 2014.
Mayfitrianthy, M. and J. Nasseri, The Exixtence of the Official of the Land Deed (Ppat) to Assists the Government in Collectin the Acquisition and Diversion of Land and Bulding (Bphtb) to Realize Legal Certainty. International Journal of Human Computing Studies, 2021. 3(1): p. 1-11.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Author
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
