Analysis of the Application of the Ease of Administration Principle in the Property Tax Reduction Procedure in the Fourth Industrial Revolution: Case Study Personal Tax Payer

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

Abstract

The purpose of this research is to analyse the application of the ease of administration principle in property tax reduction procedure in the fourth industrial revolution – case study personal taxpayer. This research approach is quantitative by conducting interviews with informants as well as other supporting data. The results of the study indicate that the principle of ease of certainty has not been fully fulfilled. The ease of efficiency is fully fulfilled. Moreover, the ease of simplicity is fully fulfilled. This research is expected to provide input for the government, especially Regional Tax and Retribution Agency, South Jakarta Administrative City and also for taxpayers, as study material related to the procedure for obtaining property tax reduction. This research is expected to provide information and be a reference material in reviewing procedures to obtain property tax reduction and provide an overview of the application of the principle of ease of administration.

Original languageEnglish
Title of host publicationThe International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable 4.0 Industry”
Pages492-500
DOIs
Publication statusPublished - 2019

Keywords

  • Ease of administration
  • Property Tax Reduction Procedure
  • Case Study

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