| dc.description.abstract | Philosophically, regional tax is a mandatory contribution to the region that is owed by an
individual or an entity that is compelling based on the law by not getting direct compensation
and used for regional needs for the greatest prosperity of the people. Regional Tax as one of
the components of local revenue receipt (hereinafter abbreviated as PAD), the potential for
regional tax collection provides more opportunities for regions to be mobilized to the
maximum when compared to other PAD revenue components. The role of local governments
in exploring and developing various regional potentials will greatly determine the success of
the implementation of government tasks, development and community services in the regions.
Some of the main functions of taxes in supporting development in the region are the first tax
function as a budget, namely to finance State expenditures. Second, the function regulates that
is to lead investors to invest in supporting economic growth. Third, the stabilization function
is to control inflation in order to maintain economic stability. Fourth, the distribution
function is to open employment opportunities so as to increase people's income. According to
the tax functions above if an error occurs both in management and implementation, it will
reduce or even eliminate the function carried by the tax so that expectations according to the
tax function do not materialize.
Being a problem is how much the ability of the budgetair functions, regulated (regulated),
stabilization and distribution of taxes is created in the regional economy and how much the
ability of taxes to encourage regional economic growth. Therefore to increase local taxing
power in regional taxes there are several things that must be considered, namely 1) The
importance of more intensive tax socialization to increase literacy regarding regional taxes;
2). While inclusion is the ease of access to tax information systems, reporting of business
income in a more real way to the payment system made on-line: 3) Tax information systems
are integrated with the management of opening business licenses and business extensions. | en_US |
