Potential Study and Strategy of Enhancement Local Tax in Bungo Regency

DOI

10.2991/aebmr.k.200305.066How to use a DOI?

Keywords

local tax, Bungo Regency

Abstract

This research aims to analyze 1) tax potency in Bungo Regency 2) prompt strategy applied in increasing tax potential in Bungo Regency. Descriptive analysis is used to development of local tax by using secondary data. The result of thi s research is the development potency of local tax in Bungo Regency is still fluctuated. The enhancement of local tax contribution in Bungo Regency is caused factors are an increase income per capita and hotel development growth. On the contrary, the decline of local tax contribution in Bungo Regency is caused the lack of effectively tax collection, so as in certain years the realization of local tax is not appropriate on target. In addition, tax audit system is not optimal.

Copyright

© 2020, 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  - Zamzami
AU  - Faradina Zevaya
PY  - 2020
DA  - 2020/03/10
TI  - Potential Study and Strategy of Enhancement Local Tax in Bungo Regency
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 177
EP  - 180
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.066
DO  - 10.2991/aebmr.k.200305.066
ID  - 2020
ER  -