Corpus ID: 169768884

The Problematic of Provincial Tax Collection as Local Own-source Revenue in Indonesia

@article{Huda2018ThePO,
  title={The Problematic of Provincial Tax Collection as Local Own-source Revenue in Indonesia},
  author={Mokhamad Khoirul Huda and A. Hernoko and Ninis Nugraheni},
  journal={Journal of Legal, Ethical and Regulatory Issues},
  year={2018},
  volume={21}
}
Regional autonomy granted on local government to regulate and administer the governmental affairs in order to improve the efficiency and effectiveness of public services. To do so, the local government is authorized to collect taxes from its people. This research aimed to investigate the problematic of provincial tax collection in order to increase the own- source revenue of autonomous areas in Indonesia. The collection of local taxes is still not optimal. Thus, some necessary actions for… Expand
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