Strategy of Increasing of Local Tax Revenues in Bandung City

DOI

10.2991/icoposdev-17.2018.66How to use a DOI?

Keywords

Strategy; Acceptance; Regional Tax; Bandung City

Abstract

The purpose of this research is to analyze the strategy of increasing local tax revenues in the city of Bandung. This research uses a qualitative approach to descriptive analysis approach. Primary data sources were obtained through in-depth interviews, field-direct observation and focus group discussions. The secondary data source obtained and collected from the compilation and data processing in the form of research results, scientific articles, publications, and documents related to the object of this study. The results showed that in order to increase local tax revenue in Bandung, several strategies have been implemented, among others: (1) Completion of local tax regulations; (2) Optimization of local tax collection; (3) Determination of target plan of regional tax revenue; (4) Establish a tax incentive/disincentive policy; (5) Building a Tax Service System; (6) Increasing public awareness and taxpayers; and (7) Establish a tax oversight system.

Copyright

© 2018, 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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TY  - CONF
AU  - Mr Suryanto
AU  - Bambang Hermanto
AU  - Poni Sukaesih Kurniati
AU  - Mas Rasmini
PY  - 2017/10
DA  - 2017/10
TI  - Strategy of Increasing of Local Tax Revenues in Bandung City
BT  - Proceedings of the International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017)
PB  - Atlantis Press
SP  - 318
EP  - 323
SN  - 2352-5398
UR  - https://doi.org/10.2991/icoposdev-17.2018.66
DO  - 10.2991/icoposdev-17.2018.66
ID  - Suryanto2017/10
ER  -