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Strengthening Politics of Taxation through Broadening Power of Local Tax Institution: Indonesia case
| Content Provider | Semantic Scholar |
|---|---|
| Author | Muluk, Mujibur Rahman Khairul Inayati, Inayati |
| Copyright Year | 2019 |
| Abstract | Lacking in administrative capacity caused local tax agency lack in taxing capacity. Lack of taxing capacity brought a low contribution of a local tax to local government revenue in Indonesia, especially regency and city. The purpose of this research is to analyze local taxing agency capacity from the perspective of politics of taxation and to offer a recommendation for strengthening local taxing capacity. This qualitative research used in-depth interview of informants who are involved in local tax collection from several local governments. The result shows that lack of taxing capacity is influenced by two factors. First, it is insufficient authority of local tax agency to reflect local autonomy policy both from central and local government, and the second is too much political intervention that influences local tax agency. There are two alternatives to strengthen local tax agency taxing capacity. The first alternative is by strengthening local tax agency as local bureaucracy by empowering and enlarging the authority to execute local tax targets. The second alternative is by integrating local and central tax agency as an autonomous tax collection institution. In the latter alternative, local government receive local tax revenue from this institution based on each tax basis. Keywords—politics of taxation; local tax agency; administrative |
| File Format | PDF HTM / HTML |
| DOI | 10.2991/aicobpa-18.2019.62 |
| Alternate Webpage(s) | https://download.atlantis-press.com/article/125917027.pdf |
| Alternate Webpage(s) | https://doi.org/10.2991/aicobpa-18.2019.62 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
