E3S Web Conf.
Volume 74, 2018International Conference Series on Life Cycle Assessment: Life Cycle Assessment as A Metric to Achieve Sustainable Development Goals (ICSoLCA 2018)
|Number of page(s)||6|
|Published online||12 December 2018|
Analyzing the determinant variables on the difficulty of transfer power of rural and urban property tax from central to regional government in Indonesia
Department of Tax Administration Science, Faculty of Administrative Science, Universitas Indonesia, Indonesia
2 Directorate General of Taxation, Ministry of Finance of Republic of Indonesia, Indonesia
* Corresponding author: firstname.lastname@example.org
Motivated by rapid development of local autonomy and fiscal decentralization in Indonesia, this study aims to analyze determinant variables that causing the difficulty in the transfer policy of Rural and Urban Property Tax from central to regional governments. This program was designed to mitigate the fiscal disparities and revenue inequality among local authorities, also to increase the local people welfare. To comply with Government Law Number 28/2010 on Regional Tax and Levy, government transfers the right and authority of Rural and Urban Property Tax from central into regional government since 1 January 2011. By 31 December 2012, only 18 regional authorities have undergone the program and the rest seems to be having some difficulties. The study adopted a constructivism approach with qualitative method. The results show some determinant variables that causing the difficulties on this policy: (1) the weakness of bureaucratic attitude adhering to local government; (2) central and regional government are still not on the same page on collecting fee for Rural and Urban Property Tax; (3) the unclear formulation on fee collection of Rural and Urban Property Tax; (4) the lack of competency in the local government and short of experiences in Rural and Urban Property Tax collection.
© The Authors, published by EDP Sciences, 2018
This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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