ACADSTAFF UGM
| Title | : | The Conformity of Allocation Revenue Sharing Fund of Tobacco Products Excise in Temanggung Regency with Benefit-Received Principle of Taxation |
| Author | : |
INDAH RETNO SARI (1) Dahliana Hasan, S.H., M.Tax., Ph.D. (2) |
| Date | : | 0 2020 |
| Keyword | : | Revenue Sharing Fund of Tobacco Product Excise; benefit received Revenue Sharing Fund of Tobacco Product Excise; benefit received |
| Abstract | : | The aim of this study is to analyze the allocation of Revenue Sharing Fund of Tobacco Products Excise in Temanggung Regency toward benefit-received principles by reviewing whether the allocated programs were beneficial mainly for tobacco farmers. The research uses normative legal methods with qualitative data analysis. The results reveal that the allocation and utilization of Revenue Sharing Fund of Tobacco Products Excise in Temanggung Regency are in line with the applicable rules and based on characteristics of the region. However, several allocated programs are considered less advantageous for tobacco farmers such as developing infrastructure which is not directly related to the impact of cigarette smoking or conducting tobacco cultivation training. Those allocated programs are not precisely targeted as tobacco farmers in Temanggung are rarely asked to involve in arrangement and evaluation of such programs or activities. Therefore, the benefit-received principle is not fully achieved |
| Group of Knowledge | : | |
| Level | : | Internasional |
| Status | : |
Published
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| No | Title | Action |
|---|---|---|
| 1 |
FULL_SOSS 2020 Proceeding.pdf
Document Type : [PAK] Full Dokumen
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View |
| 2 |
SOSS 2020-mail merged-compressed.pdf
Document Type : [PAK] Bukti Korespondensi Penulis
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View |
| 3 |
The Conformity of Allocation Revenue Sharing Fund of Tobacco Products Excise in Temanggung Regency With Benefit-Received Principle of Taxation.pdf
Document Type : Cek Similarity
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View |
| 4 |
similarity_prosiding_the conformity.pdf
Document Type : Cek Similarity
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