Tax Revenue Inequality Analysis Using Williamson Index (Comparison Between Cities in West Sumatera Province-Indonesia)

DOI

10.2991/aebmr.k.200305.062How to use a DOI?

Keywords

Williamson Index, inequality, tax revenue

Abstract

This research aims to evaluate, describe and mapping the level of inequality of tax revenues using the Williamson’s Index between cities in West Sumatera Province for the period of 2014-2016. The research was conducted in all cities in West Sumatra Province. The method is by analyzing tax revenues using tax ratio, then the results are analyzed using the Williamson Index. The results showed; 1) Analysis of inter-cities tax ratio in West Sumatra for the period 2014-2016 was at an average of 0.28% with the medium category, 2) The analysis of tax revenues with Williamson’s Index of inter-cities tax ratio for the 2014-2016 period showed inequality-category. It is suggested to government of all cities in West Sumatra to develop and optimize revenue of taxes.

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  - Tilawatil Ciseta Yoda
AU  - Rina Febriani
PY  - 2020
DA  - 2020/03/10
TI  - Tax Revenue Inequality Analysis Using Williamson Index (Comparison Between Cities in West Sumatera Province-Indonesia)
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 140
EP  - 144
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.062
DO  - 10.2991/aebmr.k.200305.062
ID  - Yoda2020
ER  -