The Mapping of Padang’s Local Tax Using Klassen Typology

DOI

10.2991/aebmr.k.211117.036How to use a DOI?

Keywords

city of Padang; growth; Klassen; local tax

Abstract

The purpose of this study is to map Padang local tax by using Klassen typology. This research is a quantitative descriptive study. The data used was obtained from Padang Regional Revenue Office for year 2015-2019. The population was all local taxes based on Law Number 28 Year 2009. The sample was selected by using saturated sample technique. Based on Klassen typology, data was processed through two approaches, namely growth analysis and proportion analysis. The results showed that 36.36% of local taxes were in prime position, 18.18% were in potential position, 45.45% were in growth position and no taxes in backward position. For local taxes that are in the prime category, local tax intensification policies can be carried out, while for regional taxes that are in the potential and development category, intensification and extensification policies can be carried out.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Halkadri Fitra
AU  - Henri Agustin
AU  - Erly Mulyani
AU  - Febri Mukhlis
PY  - 2021
DA  - 2021/11/23
TI  - The Mapping of Padang’s Local Tax Using Klassen Typology
BT  - Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021)
PB  - Atlantis Press
SP  - 65
EP  - 70
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211117.036
DO  - 10.2991/aebmr.k.211117.036
ID  - Fitra2021
ER  -