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All Journal Journal of Business & Banking Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan YUME : Journal of Management Jurnal Masohi Jurnal Ekonomi Kupna Akuntansi: Kumpulan Artikel Akuntansi Manis : Jurnal Manajemen dan Bisnis GEMBIRA (Pengabdian Kepada Masyarakat)
Jabida Latuamury
Universitas Pattimura
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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Upaya intensifikasi dan ekstensfikasi pajak dalam meningkatkan pendapatan asli daerah di Kabupaten Maluku Tengah Revy Wilhelmina Silooy; Jabida Latuamury; Shella Gilby Sapulette
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2874

Abstract

This study aims to analyze and identify the increase in local indigenous income through the intensification and extensification of regional taxes and levies in the central Maluku regency. This research uses a descriptive qualitative approach using case studies. The analysis uses a qualitative descriptive method with sampling techniques using purposive sampling through interviews, observation and documentation studies, and data validity using data triangulation. The results showed that efforts to intensify regional taxes through institutional aspects, regulations, and personnel aspects during the Covid-19 pandemic showed a trend of increasing regional original income and improving the quality of tax management resources. Meanwhile, efforts to exaggerate local taxes through the creation and data collection of sources of provincial taxes and potential regional levies, as well as investment policies through the use of assets, increase the original income of the Central Maluku Regency government area.
Co-Authors Agnes Soukotta Alfrin Ernest M. Usmany Alfrin Ernest Marthin Usmany Amelia J.V. Radianto Aprilia Maharani Tuankotta Christina Sososutiksno Desty Purwana Salim Dzulham Saleh FRANCO BENONY LIMBA Indri Sari Hamzah Jacobus Cliff Diky Rijoly Kathleen Asyera Risakotta Ratih Kusumastuti Revi W. Silooy Revy Wilhelmina Silooy Reza Ayu Hediyanti Rita JD Atarwaman Shella Gilby Sapulette USMANY, ALFRIN ERNEST MARTHEN Zalni