Matches in SemOpenAlex for { <https://semopenalex.org/work/W4289534731> ?p ?o ?g. }
Showing items 1 to 84 of
84
with 100 items per page.
- W4289534731 abstract "Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded by other parties, secondary data are the realization of Pamekasan Regency's original revenue) was adopted in this study. Results showed several potential tax leakages have occurred in Pamekasan regency with tax gap of 43% was sourced from total hotel tax revenue realization, 60.4% of total restaurant tax realization, 86% of total entertainment tax realization, 81% of total parking tax realization, and 32% of the total in groundwater tax realization. This study provides several policy recommendations for local governments to increase the potential for local tax revenues in the future." @default.
- W4289534731 created "2022-08-03" @default.
- W4289534731 creator A5053438899 @default.
- W4289534731 creator A5080911430 @default.
- W4289534731 creator A5090114094 @default.
- W4289534731 date "2022-01-31" @default.
- W4289534731 modified "2023-10-14" @default.
- W4289534731 title "Analysis of Regional Tax Potential of Pamekasan Regency" @default.
- W4289534731 doi "https://doi.org/10.20476/jbb.v29i1.1296" @default.
- W4289534731 hasPublicationYear "2022" @default.
- W4289534731 type Work @default.
- W4289534731 citedByCount "0" @default.
- W4289534731 crossrefType "journal-article" @default.
- W4289534731 hasAuthorship W4289534731A5053438899 @default.
- W4289534731 hasAuthorship W4289534731A5080911430 @default.
- W4289534731 hasAuthorship W4289534731A5090114094 @default.
- W4289534731 hasBestOaLocation W42895347311 @default.
- W4289534731 hasConcept C100001284 @default.
- W4289534731 hasConcept C10138342 @default.
- W4289534731 hasConcept C105795698 @default.
- W4289534731 hasConcept C111326686 @default.
- W4289534731 hasConcept C113216237 @default.
- W4289534731 hasConcept C121964417 @default.
- W4289534731 hasConcept C136810230 @default.
- W4289534731 hasConcept C138885662 @default.
- W4289534731 hasConcept C144133560 @default.
- W4289534731 hasConcept C162324750 @default.
- W4289534731 hasConcept C17744445 @default.
- W4289534731 hasConcept C195487862 @default.
- W4289534731 hasConcept C199539241 @default.
- W4289534731 hasConcept C2778137410 @default.
- W4289534731 hasConcept C2778719706 @default.
- W4289534731 hasConcept C2779493567 @default.
- W4289534731 hasConcept C2781089630 @default.
- W4289534731 hasConcept C3116431 @default.
- W4289534731 hasConcept C33923547 @default.
- W4289534731 hasConcept C34447519 @default.
- W4289534731 hasConcept C41895202 @default.
- W4289534731 hasConcept C551662922 @default.
- W4289534731 hasConcept C55214782 @default.
- W4289534731 hasConcept C94625758 @default.
- W4289534731 hasConceptScore W4289534731C100001284 @default.
- W4289534731 hasConceptScore W4289534731C10138342 @default.
- W4289534731 hasConceptScore W4289534731C105795698 @default.
- W4289534731 hasConceptScore W4289534731C111326686 @default.
- W4289534731 hasConceptScore W4289534731C113216237 @default.
- W4289534731 hasConceptScore W4289534731C121964417 @default.
- W4289534731 hasConceptScore W4289534731C136810230 @default.
- W4289534731 hasConceptScore W4289534731C138885662 @default.
- W4289534731 hasConceptScore W4289534731C144133560 @default.
- W4289534731 hasConceptScore W4289534731C162324750 @default.
- W4289534731 hasConceptScore W4289534731C17744445 @default.
- W4289534731 hasConceptScore W4289534731C195487862 @default.
- W4289534731 hasConceptScore W4289534731C199539241 @default.
- W4289534731 hasConceptScore W4289534731C2778137410 @default.
- W4289534731 hasConceptScore W4289534731C2778719706 @default.
- W4289534731 hasConceptScore W4289534731C2779493567 @default.
- W4289534731 hasConceptScore W4289534731C2781089630 @default.
- W4289534731 hasConceptScore W4289534731C3116431 @default.
- W4289534731 hasConceptScore W4289534731C33923547 @default.
- W4289534731 hasConceptScore W4289534731C34447519 @default.
- W4289534731 hasConceptScore W4289534731C41895202 @default.
- W4289534731 hasConceptScore W4289534731C551662922 @default.
- W4289534731 hasConceptScore W4289534731C55214782 @default.
- W4289534731 hasConceptScore W4289534731C94625758 @default.
- W4289534731 hasIssue "1" @default.
- W4289534731 hasLocation W42895347311 @default.
- W4289534731 hasLocation W42895347312 @default.
- W4289534731 hasOpenAccess W4289534731 @default.
- W4289534731 hasPrimaryLocation W42895347311 @default.
- W4289534731 hasRelatedWork W1484194072 @default.
- W4289534731 hasRelatedWork W2022291379 @default.
- W4289534731 hasRelatedWork W2213383129 @default.
- W4289534731 hasRelatedWork W2785426560 @default.
- W4289534731 hasRelatedWork W2992408615 @default.
- W4289534731 hasRelatedWork W3021724978 @default.
- W4289534731 hasRelatedWork W3123693644 @default.
- W4289534731 hasRelatedWork W3195607629 @default.
- W4289534731 hasRelatedWork W4293420137 @default.
- W4289534731 hasRelatedWork W4385081205 @default.
- W4289534731 hasVolume "29" @default.
- W4289534731 isParatext "false" @default.
- W4289534731 isRetracted "false" @default.
- W4289534731 workType "article" @default.