REVENUE FROM REGENCY/CITY REGIONAL TAX AND RETRIBUTION SHARING TO SUPPORT THE PERFORMANCE OF THE KRAGAN VILLAGE GOVERNMENT IN EAST JAVA PROVINCE

中国中小企业 Pub Date : 2022-10-31 DOI:10.35508/jom.v15i3.7735

S. Suyanto, Sri Warjiyati

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Abstract

Purpose of this study is to analyze the effects of local taxes and retribution in influencing the performance of the Kragan village government in East Java Province. Methodology is a quantitative approach. The analyzed data sources is the Human Development Index (HDI) obtained from the Central Bureau of Statistics. While the data used are cross sectional and time series taken from 2015 - 2020. Study findings revealed that regional tax revenues increase in regional taxes, the more various activities that can be funded with local taxes. Thus it will also have a positive impact on the performance of the village government in implementing regional autonomy which aims to improve the welfare of the community. Limitations in this study is related to tax management in the region. Suggestions for the Kragan village government in East Java Province are to supervise the implementation and collection of regional taxes and retribution. So that both can be used in improving the welfare of the community. Future researchers may ensure the completeness of data sources and uniformity of methods from the data used. Keywords: Regions, Retribution, Taxes, Welfare

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来自摄政/城市区域税收和回报分享的收入，以支持东爪哇省kragan村政府的绩效

本研究的目的是分析地方税收和报复对东爪哇省克拉干村政府绩效的影响。方法论是一种定量的方法。分析的数据来源于中央统计局的人类发展指数(HDI)。而使用的数据是2015年至2020年的横截面和时间序列。研究结果表明，区域税收收入增加，区域税收越多，各种活动可以用地方税收资助。因此，它也会对村政府实施区域自治的绩效产生积极的影响，以提高社区的福利。本研究的局限性与该地区的税收管理有关。东爪哇省Kragan村政府的建议是监督区域税收和惩罚的执行和征收。这样两者都可以用来改善社会福利。未来的研究人员可以从使用的数据中确保数据源的完整性和方法的一致性。关键词:地区，报应，税收，福利

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中国中小企业

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