Challenges and Strategies in Increasing Property Tax Revenue in Medan City, Indonesia

Khaira Amalia Fachrudin, Elisabet Siahaan, Imam Faisal Pane

2018

Abstract

Local revenues are very important for development. However, for the community, investing in property sometimes poses incriminating tax expenses. Rural-Urban Land and Building Tax (RU L&B Tax) was originally central government tax, but now it is local tax. The objective of this study is to formulate the strategies in increasing the local revenues from tax in Medan City, Indonesia. The respondents of this research are taxpayer society, Medan City tax authority, and lecturers in taxation. The results show that the right strategies for Medan City are to generate public awareness and increase collection efforts.

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Paper Citation


in Harvard Style

Fachrudin K., Siahaan E. and Pane I. (2018). Challenges and Strategies in Increasing Property Tax Revenue in Medan City, Indonesia.In Proceedings of the International Conference of Science, Technology, Engineering, Environmental and Ramification Researches - Volume 1: ICOSTEERR, ISBN 978-989-758-449-7, pages 1405-1408. DOI: 10.5220/0010078014051408


in Bibtex Style

@conference{icosteerr18,
author={Khaira Amalia Fachrudin and Elisabet Siahaan and Imam Faisal Pane},
title={Challenges and Strategies in Increasing Property Tax Revenue in Medan City, Indonesia},
booktitle={Proceedings of the International Conference of Science, Technology, Engineering, Environmental and Ramification Researches - Volume 1: ICOSTEERR,},
year={2018},
pages={1405-1408},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010078014051408},
isbn={978-989-758-449-7},
}


in EndNote Style

TY - CONF

JO - Proceedings of the International Conference of Science, Technology, Engineering, Environmental and Ramification Researches - Volume 1: ICOSTEERR,
TI - Challenges and Strategies in Increasing Property Tax Revenue in Medan City, Indonesia
SN - 978-989-758-449-7
AU - Fachrudin K.
AU - Siahaan E.
AU - Pane I.
PY - 2018
SP - 1405
EP - 1408
DO - 10.5220/0010078014051408