SciRJ Logo Scientific Research Journal

Submit your research
Submission Guidelines
Editorial Board
Review Process
Publication Fee
Scirj Indexing

Research Journal
Special Issue

Research Library

RSS & Feeds


Scirj, Volume VIII [2020]
June Issue [In Process]
May Issue
Apirl Issue
March Issue
February Issue
January Issue

Scirj, Volume VII [2019]
December Issue
November Issue
October Issue
September Issue
August Issue
July Issue
June Issue
May Issue
April Issue
March Issue
February Issue
January Issue

Scirj Volume VII, Issue VIII, August 2019 Edition
ISSN: 2201-2796



Abstract: The Preamble of the 1945 Constitution laid the foundation for the Government including the Autonomous Regional Government in achieving its goal to improve the welfare of the people through the implementation of its development policies and programs. Of the many instruments to finance the programs, the regional governments impose taxes. To support the implementation of taxes, the regional government issued Regional Regulations, while the procedure for collecting taxes is formulated in the Regional Head Regulations. This study has two objectives. The first is to address the authorities of regional government (Province, Regency, and City) in regulating the collection of taxes. The second is to examine how the discretion of regulatory authority in the procedure for collecting provincial and district / city taxes. Method used to examine these problems is by reviewing three theories, namely (1) the theory of regional autonomy as Grand Theory. (2) the theory of Authority as Middle Range Theory, and (3) the theory of Legal Norms as Applied Theory.

Reference this Paper: AUTHORITIES OF REGIONAL GOVERNMENTS IN COLLECTING TAXES IN INDONESIA by Daryanto published at: "Scientific Research Journal (Scirj), Volume VII, Issue VIII, August 2019 Edition, Page 50-61 ".

Search Terms: Authority, Discretionary Regulation, Regional Regulation

[Read Research Paper]       [Full Screen]

Ooops! It appears you don't have a PDF plugin for this barrPostingser. you can click here to download the PDF file.

  © 2020 Scientific Research Journal, US . Malaysia . Australia
Scirj is "refereed" or "peer reviewed" international journal.
All rights reserved.