Raising Local Fiscal Autonomy in the Local Autonomy Management: A Study in Bogor Regency

Jurnal Bina Praja: Journal of Home Affairs Governance

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Field Value
 
Title Raising Local Fiscal Autonomy in the Local Autonomy Management: A Study in Bogor Regency
 
Creator Tan, Anselmus
 
Subject Local Fiscal Autonomy
Fiscal Decentralization Implementation
Indirect Local Tax Management
 
Description Local fiscal autonomy of Bogor Regency is still low, due to the low contribution of local own revenue to total local revenues. This fact has implications for the high local financial dependence on fiscal transfer from the central government, so that the Bogor Regency government is not yet autonomous in financing local development programs. This research aims to obtain rational knowledge about the effects of fiscal decentralization implementation and indirect local tax management on local fiscal autonomy. The research used a descriptive method with a qualitative approach, so that it can explain data and information obtained from observation, interview, and focus group discussion. The research concludes that the prospect of raising local fiscal autonomy is determined by the accuracy of fiscal decentralization implementation and the effectiveness of indirect local tax management. The accuracy of fiscal decentralization implementation requires the central government policy in the assignment of taxes and revenue sources to local government must be commensurate with the assignment of expenditure responsibilities to local government. The effectiveness of indirect local tax management requires that local government efforts to increase indirect local tax revenues must precisely determine the increase of revenue targets according to the results of econometric analysis of Gross Domestic Regional Product (GDRP) on certain sectors, improving the ability of local tax apparatus, and improving the obedience of indirect local taxpayer.
 
Publisher Research and Development Agency Ministry of Home Affairs
 
Date 2020-05-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://jurnal.kemendagri.go.id/index.php/jbp/article/view/672
10.21787/jbp.12.2020.53-63
 
Source Jurnal Bina Praja: Journal of Home Affairs Governance; Vol 12 No 1 (2020); 53-63
Jurnal Bina Praja: Journal of Home Affairs Governance; Vol. 12 No. 1 (2020); 53-63
2503-3360
2085-4323
 
Language eng
 
Relation http://jurnal.kemendagri.go.id/index.php/jbp/article/view/672/417
 
Rights Copyright (c) 2020 Anselmus Tan
 

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