Industrial Growth and Environmental Resource toward the Tax Potential: A Case Study in South Sulawesi Province

• 발행기관: 한국유통과학회
• 저자명: Muh. RUM Anisa KUSUMAWARDANI
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.10, 201~210쪽, 전체 10쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.10.30

영문 초록

This study aimed to analyze the influence of the industrial growth and the effect on government tax potential of the South Sulawesi Province. The growth of the tax object affects government tax potential of South Sulawesi Province. Environmental resources affect government tax potential of the province. The study used multiple linear regressions on primary data. The population consisted of all officers and staff involved in regional work units. Revenue Service area in South Sulawesi Province counts 630 employees. The sampling method is purposive sampling random carried out based on specific objectives. The respondent qualifications are taken from the Technical Implementation Unit Office and the Department of Revenue. The number of respondents is 96 from the Head of UPTD and three of them are related with tax Section Chief Officer. The results showed that industrial growth has a significant and positive effect on the potential increase in tax of South Sulawesi. Growth in tax object significantly affects the potential increasing tax of South Sulawesi. Environmental resources significantly affect the potential Increase in tax. Practical recommendations for local government is to enhance tax potential, reduce bureaucracy in industrial licensing, and facilitate local farmers to get involved in economic contributions.

목차

1. Introduction

2. Theoretical Background

3. Research Methods and Materials

4. Results and Discussion

5. Recommendations

6. Conclusions

References

키워드

Industrial Growth Tax Object Environmental Resource Potential Tax