Local tax is one component from local own revenue. This component also collect and implement by local government in Indonesia. Central government has regulated the collection of local tax in many regulation (ie laws and government regulations) either in general or in specific things. This article try to shows that the collection of local taxes by local government in Indonesia has already evoluted. This evolution can be see as a parerellism with the all regulation concerned the practice of governmental decentralization in Indonesia especially in intergovernmental fiscal relation.
|Journal||BISNIS & BIROKRASI : Jurnal Ilmu Administrasi dan Organisasi|
|Publication status||Published - Dec 2006|