The Existence of Regional Tax Regulations in Increasing Regional Original Income

Authors

DOI:

https://doi.org/10.30659/rlj.3.4.711-720

Keywords:

Existence, Regional Taxes, Regional Original Income

Abstract

This study aims to determine and analyze how far the existence of regional tax regulations in increasing regional original income in Central Java Province in the 2013-2016 budget year. The data analysis method used is empirical juridical. The results of this study indicate that simultaneously there is an influence of Regional Taxes on Regional Original Income of 90% and fragmentarily Regional Taxes have a substantial positive effect on Regional Original Income and a significant positive effect on Regional Original Income. The results of the study indicate that legal institutions in the form of laws and regulations in regional taxes provide a legal basis for regional policies in the field of regional taxes and are also positive laws in regulating regional taxes, namely Law No. 28 of 2009 concerning Regional Taxes and Regional Retributions. As a consideration of changes to the Law on regional taxes is first with the enactment of Law No. 23 of 2014 concerning Regional Government and Law No. 33 of 2014 concerning Regional Financial Balance second in the implementation of regional autonomy it is deemed necessary to emphasize the principles of democracy, community participation, equity and justice, and accountability as well as paying attention to regional potential and diversity, third Regional Taxes and Regional Retributions are one of the sources of regional income used to finance the implementation of regional government and regional development to establish broad, real and responsible regional autonomy (Law No. 28 of 2009 concerning Regional Taxes and Regional Retributions).

Author Biographies

  • Catur Deski Pamungkas, Sultan Agung Islamic University
    STUDENT
  • Sri Kusriyah, Sultan Agung Islamic University
    LECTURER

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Published

2024-12-16

Issue

Vol. 3 No. 4 (2024): December 2024

Section

Articles

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