دورية أكاديمية
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Provision of Public Goods and Services by The Government and Property Tax Compliance

التفاصيل البيبلوغرافية
العنوان: Provision of Public Goods and Services by The Government and Property Tax Compliance
المؤلفون: Baiq Syaifa Noor Ilmiyani, Sartika Djamaluddin Djamaluddin
المصدر: Journal of Indonesian Applied Economics, Vol 8, Iss 2, Pp 35-45 (2020)
بيانات النشر: University of Brawijaya, 2020.
سنة النشر: 2020
المجموعة: LCC:Economics as a science
مصطلحات موضوعية: tax compliance, property tax, public goods, public services, Economics as a science, HB71-74
الوصف: The compliance of tax payments can be seen from the concept of reciprocity between the government as the tax collector in providing public goods and services to the public as taxpayers. The objective of this research is to know the relationship between provision of public good by government, such as quality of schools, public health center (puskesmas), hospitals and roads with property tax (PBB-P2) compliance. Tobit estimation results show that there is a positive relationship between providing roads to PBB-P2 compliance. In addition, it also found that citizen education has a negative relationship toward PBB-P2 compliance and the performance of tax collectors has a positive relationship with PBB-P2 compliance. In this case, improving the quality of road provision also the performance of tax collectors can be a concern of the government as an effort to improve PBB-P2 compliance.
نوع الوثيقة: article
وصف الملف: electronic resource
اللغة: English
تدمد: 1907-7947
2541-5395
Relation: https://jiae.ub.ac.id/index.php/jiae/article/view/304; https://doaj.org/toc/1907-7947; https://doaj.org/toc/2541-5395
DOI: 10.21776/ub.jiae.2020.008.02.4
URL الوصول: https://doaj.org/article/18391f6e510248849a58178d4a48e80e
رقم الأكسشن: edsdoj.18391f6e510248849a58178d4a48e80e
قاعدة البيانات: Directory of Open Access Journals
الوصف
تدمد:19077947
25415395
DOI:10.21776/ub.jiae.2020.008.02.4