Pendekatan Sosiologis Terhadap Pajak: Kajian atas Tax Revenue Sharing
Abstract: Intergovernmental fiskal
relationship in the
implementation of autonomy in
Indonesia has a strategic value. The Policy of tax revenue sharing is
the political will
of the National
Government to keep
the harmony of the intergovernmental fiscal relationship, in the fact it
has a lot of
weakness and is
unparallel with the
implementation of decentralization
in Indonesia. Based on our research, the
policy of tax revenue sharing does not lead the local financial to be
independent in the practice. It is proved that: (1) The local revenue is
unsufficient to the regular expenditure. (2) The National Government still
dominates revenue resources in
which this authority
should have been proportionally decentralized. Therefore,
it is suggested that the policy of tax revenue sharing be evaluated.
Penulis: Edi Slamet
Irianto
Kode Jurnal: jpsosiologidd120098
