Regional Tax Management Patterns as a Source of Regional Development Financing

DOI

10.2991/978-2-38476-164-7_58How to use a DOI?

Keywords

Management; Regional Tax; Regional Development

Abstract

This study has the objective of knowing and analyzing the pattern of regional tax management adopted by the Government of Banyumas Regency as a source of regional development. The research uses empirical juridical methods with a qualitative approach, data collection techniques with a combination of interviews, FGDs, document studies, and observation. Data processing and analysis is carried out during data collection on an ongoing basis. The research urgency is related to the repeal of Law no. 28 of 2009 concerning Regional Tax and Regional Levies (PDRD) and included them in Law no. 1 of 2022 concerning Financial Relations between the Central and Regional Governments (HKPD) as well as carrying out several restructuring of types of regional tax, this will have an impact related to the strategies and policy directions that must be taken by the regions in order to secure the position of regional tax as a source of regional finance. The essence of research is the latest research related to the enactment of Law no. 1 of 2022 which will be effective in 2024. The results of this study conclude that the description of the Regional Tax management institution in Banyumas Regency leads to the Regional Revenue Agency (Bapenda). The position of Bapenda in managing Regional Original Revenue (PAD), has an important role as a coordinator in managing regional income. The Banyumas Regency Regional Revenue Agency is more specifically managing regional tax. The regional tax management pattern implemented by management by the Government of Banyumas Regency consists of 3 (three) things, namely planning, organizing and acting. With the management of regional tax management, it is hoped that it can increase regional tax revenues for Banyumas Regency.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Kadar Pamuji
AU  - Tedi Sudrajat
AU  - Muhammad Taufiq
AU  - Pramono Suko Legowo
AU  - Handityo Baswono
AU  - Aditya Riza Dharmawan
AU  - Nadia Putri Ardiyanti
AU  - Alnandya Auriell Putri
PY  - 2023
DA  - 2023/12/21
TI  - Regional Tax Management Patterns as a Source of Regional Development Financing
BT  - Proceedings of the 3rd International Conference on Law, Governance, and Social Justice (ICoLGaS 2023)
PB  - Atlantis Press
SP  - 637
EP  - 648
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-164-7_58
DO  - 10.2991/978-2-38476-164-7_58
ID  - Pamuji2023
ER  -