2020
DOI: 10.14710/tataloka.22.1.130-136
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Citizens’ Perceptions towards Transportation Tax and Retribution in Malang City, Indonesia

Abstract: This paper tries to look at the root cause of low ridership in public transport in the city of Malang, locally known as Angkutan Kota (Angkot), in a kind of non-traditional perspective. The decreasing interest of the people of Malang City towards the use of public transport was presumed partly due to the transportation tax and retribution policies that are somewhat not too restrictive. This study explains that 80% of people in Malang City consider the amount of Motor Vehicle Tax (PKB) is cheap and reasonable w… Show more

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“…33 of 2004 related to financial balance between the central and regional governments, monetary rights and obligations arise, necessitating regional financial management [11]. Taxes are obligatory levies that must be paid as a form of citizen contribution to the state, which have their own sanctions when a person or citizen does not fulfil or is late paying their obligations, whereas levies are non-obligatory levies, and there are no sanctions for actions not paying levies; those who do not pay will not receive the same services as those who do pay [12].…”
Section: Legal Point Of Viewmentioning
confidence: 99%
“…33 of 2004 related to financial balance between the central and regional governments, monetary rights and obligations arise, necessitating regional financial management [11]. Taxes are obligatory levies that must be paid as a form of citizen contribution to the state, which have their own sanctions when a person or citizen does not fulfil or is late paying their obligations, whereas levies are non-obligatory levies, and there are no sanctions for actions not paying levies; those who do not pay will not receive the same services as those who do pay [12].…”
Section: Legal Point Of Viewmentioning
confidence: 99%