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All Journal Jurnal Wawasan dan Riset Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ekonomi Syariah dan Bisnis Jurnal Industrial Galuh
Lisara, Anisa
Universitas Galuh
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Wawasan dan Riset Akuntansi

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CONTRIBUTION OF SWALLOW’S NEST TAX AND LOCAL TAX TO LOCAL OWN REVENUE: EVIDENCE IN ONE OF THE REGION IN INDONESIA Benny Prawiranegara; Dendy Syaiful Akbar; Wiwin Setianingsih; Anisa Lisara
Jurnal Wawasan dan Riset Akuntansi Vol 7, No 2 (2020)
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.742 KB) | DOI: 10.25157/.v7i2.3439

Abstract

Swallow nest tax is a type of local tax. Meanwhile, local tax is one part or source of local own revenue. The existence of decentralization policy in Indonesia requires local governments to increase their financial independence. Increasing financial independence in an area is one of the successes of the decentralization policy. Ciamis is one of the regions in Indonesia, and the same as other regions are required to be able to optimize the sources of revenue, including those from local taxes. Ciamis has experienced a decline in independence because one of the tourist locations has been separated into a new autonomous region. Based on this, the purpose of this study is to analyze the contribution of swallow's nest tax to local tax and its contribution to local own revenue. This study uses a descriptive method with a quantitative approach. The method is used to explain phenomena and characteristics during research and to test and answer research questions. The results showed that swallow nest tax has a very low contribution to local taxes in the period 2013-2018. Whereas regional taxes in 2013-2015 had a very low contribution to local revenue, and in 2016-2018 had low criteria.
Co-Authors Akbar, Dendy Syaiful Asep Nurwanda Badriah, Elis Endang Rustendi Enjang Nursolih EVA FARIDAH Prawiranegara, Benny Wiwin Setianingsih