Proceedings of the International Conference on Administrative Science (ICAS 2017)

Enhancing Local Own-Revenues -- Problems and Challenges

Authors
Nunung Runiawati, Rina Hermawati
Corresponding Author
Nunung Runiawati
Available Online November 2017.
DOI
https://doi.org/10.2991/icas-17.2017.41How to use a DOI?
Keywords
local own-revenues, local taxes, local charges, local government owned enterprises
Abstract

Fiscal decentralization demand the regions to improve their creativity in collecting funds for financing local expenditures according to their needs (self-financing). The objective of this paper is to identify problems and challenges in enhancing local own-revenues faced by the local governments.. This research used the qualitative method by comparing two case studies on the enhancement of local own-revenues. Both the local governments of A and B face problems in optimizing local own-revenues. the enhancement of local own-revenues is faced with two main challenges. For undeveloped regions the challenge is the making of an urban-biased policy and for regions with urban characteristics the challenge is the emergence of urban problems due to high business opportunities in the urban regions. Another challenge faced by every local government is dependency on the sector of local taxes as the sector with large contribution to local own-revenues.

Copyright
© 2017, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Administrative Science (ICAS 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2017
ISBN
978-94-6252-420-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/icas-17.2017.41How to use a DOI?
Copyright
© 2017, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Nunung Runiawati
AU  - Rina Hermawati
PY  - 2017/11
DA  - 2017/11
TI  - Enhancing Local Own-Revenues -- Problems and Challenges
BT  - Proceedings of the International Conference on Administrative Science (ICAS 2017)
PB  - Atlantis Press
SP  - 172
EP  - 175
SN  - 2352-5428
UR  - https://doi.org/10.2991/icas-17.2017.41
DO  - https://doi.org/10.2991/icas-17.2017.41
ID  - Runiawati2017/11
ER  -