文章基本信息

标题：DANA BAGI HASIL SEKTOR PAJAK ERA OTONOMI DAERAH DI JAWA TENGAH
其他标题：DANA BAGI HASIL SEKTOR PAJAK ERA OTONOMI DAERAH DI JAWA TENGAH
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作者：Sulistyowati Sulistyowati
期刊名称：Jurnal Ilmu Sosial
印刷版ISSN：1411-8254
电子版ISSN：2548-4893
出版年度：2007
卷号：6
期号：2
页码：58-71
DOI：10.14710/jis.6.2.2007.58-71
摘要：To archieve vertical equalitation in the level of province in Indonesia there are two types of transfer fund which are extracted from tax and natural resources revenues. This research will focus on the tax-based vertical equalization type of sharing namely land and construction tax (PBB). In Central Java Land and Construction tax increases 20% per annum during the five year under observation. However, due to the absent for any regulation on the allocation of the Land and Construction Tax revenues, the province often allocates the revenue unprudently.
其他摘要：To archieve vertical equalitation in the level of province in Indonesia there are two types of transfer fund which are extracted from tax and natural resources revenues. This research will focus on the tax-based vertical equalization type of sharing namely land and construction tax (PBB). In Central Java Land and Construction tax increases 20% per annum during the five year under observation. However, due to the absent for any regulation on the allocation of the Land and Construction Tax revenues, the province often allocates the revenue unprudently.
关键词：vertical equalization sharing; Land and Construction Tax; Unprudent allocation
其他关键词：vertical equalization sharing;Land and Construction Tax;Unprudent allocation