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Title: :  THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI
PaperId: :  12496
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 6 Issue 4 2020
DUI:    16.0415/IJARIIE-12496
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
AzaluddinUniversitas Muhammadiyah Buton

Abstract

Commerce
Tax, Local Income, Government
The implementation of regional development is directed at spurring equitable development in order to optimally increase its potential with a large enough budget support. One of the efforts to increase Regional Original Income (PAD) is through taxes. Tax collection is a potential alternative to increase regional income, because taxes have a relatively stable amount of income. This study aims to analyze the effectiveness of local taxes in increasing local revenue in Buton Regency. This research was conducted at the Regional Tax and Retribution Management Agency of Buton Regency, Southeast Sulawesi. The object in this study is the report on the results of local tax revenues from 2016 to 2018. The data collection method is carried out in several ways, namely observation, documentation and interviews. The results of this study indicate that the local government collects taxes in several sectors, namely, restaurant tax, advertisement tax, street lighting tax, land and building tax, land and building land acquisition tax and parking tax. The total income of the Buton Regency area from the tax sector has increased from year to year.

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IJARIIE Azaluddin. "THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI" International Journal Of Advance Research And Innovative Ideas In Education Volume 6 Issue 4 2020 Page 1596-1600
MLA Azaluddin. "THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI." International Journal Of Advance Research And Innovative Ideas In Education 6.4(2020) : 1596-1600.
APA Azaluddin. (2020). THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI. International Journal Of Advance Research And Innovative Ideas In Education, 6(4), 1596-1600.
Chicago Azaluddin. "THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI." International Journal Of Advance Research And Innovative Ideas In Education 6, no. 4 (2020) : 1596-1600.
Oxford Azaluddin. 'THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI', International Journal Of Advance Research And Innovative Ideas In Education, vol. 6, no. 4, 2020, p. 1596-1600. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/THE_EFFECTIVENESS_OF_REGIONAL_TAX_COLLECTION_AS_A_SOURCE_OF_ORIGINAL_REGIONAL_INCOME_IN_BUTON_DISTRICT__SOUTHEAST_SULAWESI_ijariie12496.pdf (Accessed : 11 February 2022).
Harvard Azaluddin. (2020) 'THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI', International Journal Of Advance Research And Innovative Ideas In Education, 6(4), pp. 1596-1600IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/THE_EFFECTIVENESS_OF_REGIONAL_TAX_COLLECTION_AS_A_SOURCE_OF_ORIGINAL_REGIONAL_INCOME_IN_BUTON_DISTRICT__SOUTHEAST_SULAWESI_ijariie12496.pdf (Accessed : 11 February 2022)
IEEE Azaluddin, "THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI," International Journal Of Advance Research And Innovative Ideas In Education, vol. 6, no. 4, pp. 1596-1600, Jul-Aug 2020. [Online]. Available: https://ijariie.com/AdminUploadPdf/THE_EFFECTIVENESS_OF_REGIONAL_TAX_COLLECTION_AS_A_SOURCE_OF_ORIGINAL_REGIONAL_INCOME_IN_BUTON_DISTRICT__SOUTHEAST_SULAWESI_ijariie12496.pdf [Accessed : 11 February 2022].
Turabian Azaluddin. "THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 6 number 4 (11 February 2022).
Vancouver Azaluddin. THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2020 [Cited : 11 February 2022]; 6(4) : 1596-1600. Available from: https://ijariie.com/AdminUploadPdf/THE_EFFECTIVENESS_OF_REGIONAL_TAX_COLLECTION_AS_A_SOURCE_OF_ORIGINAL_REGIONAL_INCOME_IN_BUTON_DISTRICT__SOUTHEAST_SULAWESI_ijariie12496.pdf
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