Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Upaya intensifikasi dan ekstensfikasi pajak dalam meningkatkan pendapatan asli daerah di Kabupaten Maluku Tengah

Revy Wilhelmina Silooy (Universitas Pattimura)
Jabida Latuamury (Universitas Pattimura)
Shella Gilby Sapulette (Universitas Pattimura)



Article Info

Publish Date
25 Jan 2023

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.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...