ANALYSIS OF UTILIZATION OF LOCAL TAX COLLECTIONINCENTIVES BASED ON OTHER OBJECTIVE CONSIDERATIONS INBANDUNG REGENCY

Abstract

One of the authority in the concept of decentralization is fiscal decentralization given to local
governments. In carrying out the transferred authority, the government needs adequate resources.
One of them is in the form of self-financing by collecting levies, and expanding local resources
through taxes or levies, transfers between governments, and loans or assistance. This paper
discusses the analysis of the use of local tax collection incentives based on other objective
considerations in Bandung district to explore proportional incentives paid to several parties involved
as the person in charge and management of regional finances. This research uses sociolegal method.
That is by analyzing the rules of law in the form of legislation or its derivatives. As a result, incentives
and TPP based on other objective considerations for local taxes can be given if the Regional Tax
Collector Implementing Agency achieves certain performance, namely the achievement of the stages
of regional tax revenue targets which are described on a quarterly basis and paid quarterly at the
beginning of the following quarter.