The determination on taxable income of land and building sectors in the implementation of autonomy and increasing income in North Sumatra, Medan, Indonesia

Journal of Transnational Management Pub Date : 2018-12-26 DOI:10.1080/15475778.2018.1512826

Abdul Kadir, R. A. Kuswardani, Isnaini

引用次数: 4

Abstract

Abstract Regional autonomy, as the implementation of Law no. 32 of 2004 and Law no. 33 of 2004, provides an opportunity for the Regional Government to autonomously complete its economic development based on the potential of economic resources in its territory. This article focuses on the value of tax object sales (NJOP) using primary data to analyze stakeholder perceptions and secondary data for path equation analysis. The results showed simultaneously variables of economic growth and population density significantly affect the NJOP at 95% confidence level. Partially, the variable of economic growth and population density significantly influence to NJOP at 95% confidence level.

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印尼棉兰北苏门答腊省实施自治和增加收入过程中土地和建筑部门应税收入的确定

摘要区域自治是2004年第32号法律和2004年第33号法律的实施，为区域政府提供了一个机会，使其能够根据其领土上的经济资源潜力自主完成经济发展。本文使用主要数据分析利益相关者的看法，使用次要数据进行路径方程分析，重点关注税务对象销售的价值。结果表明，经济增长和人口密度同时变量在95%置信水平下显著影响NJOP。在95%置信水平下，经济增长和人口密度变量对NJOP有显著影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Transnational Management Social Sciences-Development

CiteScore

2.30

自引率

0.00%

发文量

期刊介绍： As the economic marketplace expands across continents and cultures, it is essential to establish a world-wide network of ideas and information that serves your transnational business interests. The Journal of Transnational Management (retitled from the Journal of Transnational Management Development to better reflect its focus) is an international forum that examines management research, teaching and training techniques, consulting, and development issues from a multicultural perspective, presenting practical business strategies that produce results on a global scale. The Journal of Transnational Management is a comprehensive resource for management in foreign environments, presenting an exchange of conceptual and empirical research on an international level. Articles written by business practitioners, management development experts, and academicians address issues related to firms, public enterprises, educational institutions, and nonprofit organizations throughout the world.