Opportunities for the Application of City Government Policies in Implementing Motor Vehicle and Surface Water Taxes in Indonesia

Turyandi, Itto; Ardiansyah, Iwan

doi:10.18415/ijmmu.v7i8.1844

Cited by 2 publications

(1 citation statement)

References 17 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The transfer of autonomy to regions based on the Law on Establishment has been further specified in its arrangements by government rules regulating the transfer of specific government affairs to the regions. These rules have been implemented to ensure that the transfer of autonomy goes smoothly [55].…”

Section: Law Number 22 Of 1948mentioning

confidence: 99%

The Analysis of Regional Autonomy Implementation in Indonesia: Based on the Ruling Government Paradigm

Zein¹,

Yunanto²,

Nurhayati³

et al. 2022

JPSIR

View full text Add to dashboard Cite

This study aims to understand the development of regional autonomy in Indonesia through a historical context.The research begins by tracing the evolution of regional autonomy laws since the Old Order, New Order, and Reformation eras which caused casualties. For more than 50 years, Indonesia has changed from a centralized system of government to a decentralized one. The government uses the concept of regional autonomy because the area is large and the population is large and requires an administrative structure appropriate to the region. This study uses a qualitative methodology by collecting primary data from national libraries, historical museums, university research, and scientific journals. The findings of this study illustrate that the large area and population require an administrative structure that is by the local government. The decentralization system has become the preferred choice for various provinces. Decentralization refers to the establishment of autonomous regions and the delegation of legal authority. This delegation must be clear because, based on history, rebellions in several provinces were due to beleid (provinces' distrust of the central government). The desired delegation from the Central Government to regional governments is in the context of managing independent regional government affairs. Regional autonomy is closely related to progress in regional development and promotes national stability and unity. Nevertheless, in reality, national stability is often tested by the existence of a leader's will that is contrary to the law, which often results in conflict. An interesting finding is that since the proclamation of independence until the reform era -the decentralization system has always followed the conditions and desires of the government regime. The decentralization referred to is not pure but implies the existence of a hidden centralized system.

show abstract

Section: Law Number 22 Of 1948mentioning

confidence: 99%

The Analysis of Regional Autonomy Implementation in Indonesia: Based on the Ruling Government Paradigm

Zein¹,

Yunanto²,

Nurhayati³

et al. 2022

JPSIR

View full text Add to dashboard Cite

show abstract

Analisis pengenaan tarif dan perhitungan pajak air permukaan pada wajib pajak berdasarkan Perda Sulut Nomor 5 Tahun 2018 (Studi kasus pada Badan Pendapatan Daerah Provinsi Sulawesi Utara)

Taroreh,

Runtu,

Mintalangi

2024

RAPI

View full text Add to dashboard Cite

Local tax is a type of tax that the local government is entitled to manage and collect from taxpayers who live in a region. Surface water tax is a type of provincial tax imposed on taxpayers who take and utilise surface water. This research will determine how surface water tax rates are imposed and how surface water tax is calculated for taxpayers in accordance with North Sulawesi Province Regional Regulation No. 5 of 2018 concerning Regional Taxes. This research employs a qualitative descriptive approach to qualitative research. The results of this study definitively show that the Manado, Minahasa, Bitung, and Tomohon regions comply with the Regional Regulation of North Sulawesi Province No. 5 of 2018 on the imposition of surface water tax rates and calculations to taxpayers. However, there is clear evidence that the UPTD made a calculation error in relation to one of the surface water taxpayers in the Bitung area in 2021-2022. This has resulted in a discrepancy between the calculation results presented in this research and those provided by the UPTD.

show abstract

Opportunities for the Application of City Government Policies in Implementing Motor Vehicle and Surface Water Taxes in Indonesia

Cited by 2 publications

References 17 publications

The Analysis of Regional Autonomy Implementation in Indonesia: Based on the Ruling Government Paradigm

The Analysis of Regional Autonomy Implementation in Indonesia: Based on the Ruling Government Paradigm

Analisis pengenaan tarif dan perhitungan pajak air permukaan pada wajib pajak berdasarkan Perda Sulut Nomor 5 Tahun 2018 (Studi kasus pada Badan Pendapatan Daerah Provinsi Sulawesi Utara)

Contact Info

Product

Resources

About