Ditemukan 2 dokumen yang sesuai dengan query
Artikel Jurnal Universitas Indonesia Library
Armida S. Alisjahbana
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Fiscal decentralization involves providing revenue adequacy on the part of regional government that includes revenue sharing of central held tax and non-tax revenues. The present revenue sharing mechanism involves individual income tax and natural resources revenues. This paper argues for the sharing of other central held taxes, the corporate income tax and value added tax as both taxes are a direct result of the region?s economic performance. The distribution of both taxes are ...
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2003
EFIN-51-4-Des2003-397
Artikel Jurnal Universitas Indonesia Library