文章基本信息

标题：REVENUE SHARING REFORMULATION IN INDONESIA TAXATION: RESOLVING VERTICAL FISCAL INEQUALITY?
本地全文：下载
作者：Soemiarsono B. ; Ananda C.F. ; Khusaini M. 等
期刊名称：Russian Journal of Agricultural and Socio-Economic Sciences
印刷版ISSN：2226-1184
电子版ISSN：2226-1184
出版年度：2018
卷号：75
期号：3
页码：56-62
DOI：10.18551/rjoas.2018-03.06
语种：English
出版社：Russian Journal of Agricultural and Socio-Economic Sciences
摘要：Revenue Sharing Reformulation (RSR) serves to reduce Vertical Fiscal Imbalance (VFI). The current RSR Indonesia formula is still unable to reduce VFI, so there needs to be a RSR reformulation. This research uses quantitative approach method to measure VFI before and after RSR reformulation. RSR Reformulation was obtained through literature review, then simulation was performed. The results of this study indicate that RSR reformulation considering fiscal needs, fiscal capacity, and regional efforts. The variables used in the RSR reformulation are population, equal share, poverty, land area, fiscal responsibility, personal emolument factor, and development factor.