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September 10, 2025

Regional Autonomy and Tax Law: An Analysis of Local Tax Effectiveness in Promoting Regional Development

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Authors

RNRafli NurochmanSunan Gunung Djati State Islamic University BandungRRRahmawati Suci RanifahCNChinta Chintia NuraisyahSunan Gunung Djati State Islamic University Bandung

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Implication

Analysis shows local tax effectiveness in promoting regional development in Indonesia's decentralized framework, suggesting improvements in tax management.

Key Points

  • Local taxes play a crucial role in regional development, but their contribution remains suboptimal amidst decentralization efforts.
  • The study found that enhancing bureaucratic integrity and transparency can significantly improve public tax revenue management.
  • A qualitative method was utilized to descriptively analyze the impact of tax law on regional development effectiveness.
  • Strengthening public outreach and adapting tax systems to local cultures can better align tax policies with regional goals.

Cite This Study

Nurochman et al. (2024) studied this question.

synapsesocial.com/papers/68c1e07d54b1d3bfb60fd161https://doi.org/10.15575/candidate.v2i2.47104
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Decentralization and Effectiveness of Regional Government: Literature Review on the Implementation of Regional Autonomy in Indonesia2025
  2. 2The Role of Financial and Non-financial Performance of Local Governments in Enhancing Regional Autonomy in Indonesia2024
  3. 3Examining How Macroeconomic Variables Influence Regional Autonomy: An Examination of Local Taxing Power2024 · 1 citations
  4. 4Legal Foundations and Inequities in Indonesian Autonomy2024
  5. 5Regional Autonomy in Indonesia after the Second Constitutional Amendment: Assessing its Developmental Delivery2024