Implication of Implementing the New Local Taxes Regulation on the Regional Income of Badung Regency, Bali Province, Indonesia

  • Rina Maria Hendriyani Faculty of Economics and Business, Singaperbangsa Karawang University, West Java, Indonesia
  • Sri Suartini Faculty of Economics and Business, Singaperbangsa Karawang University, West Java, Indonesia
Keywords: Fiscal decentralization, Local Taxes, Badung Regency.

Abstract

Implementing Law Number (No). 28 of 2009 on Local Taxes and Retributions still faces sundry problems in the varied areas, no exception in the Regency of Badung. This research was conducted using a desk study analysis method by compiling information and study results from various research which had been taken before. Some problems facing by the Local Government of Badung Regency regarding with the mentioned law above are related to types of new local taxes, tax base expansion, and freedom to define tax tariffs.

References

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Published
2019-05-07
Section
Articles