@article{digilib654,
           month = {February},
           title = {PENDEKATAN SOSIOLOGIS TERHADAP PAJAK : KAJIAN ATAS iTAX REVENUE SHARING/i},
          author = {  EDI SLAMET IRIANTO},
       publisher = {Perpustakaan UIN Sunan Kalijaga Yogyakarta},
            year = {2009},
         journal = {/Jurnal/Sosiologi Reflektif/Volume 1, No.2, April 2007/},
        keywords = {Masyarakat, pajak, dan kemandirian keuangan daerah},
             url = {https://digilib.uin-suka.ac.id/id/eprint/654/},
        abstract = {Intergovernmental fiskal relationship in the implementation of autonomy in Indonesia has a strategic value. The Policy of tax revenue sharing is the political will of the National Government to keep the harmony of the intergovernmental fiscal relationship, in the fact it has a lot of weakness and is unparallel with the implementation of decentralization in Indonesia. Based on our research, the policy of tax revenue sharing does not lead the local financial to be independent in the practice. It is proved that: (1) The local revenue is unsufficient to the regular expenditure. (2) The National Government still dominates revenue resources in which this authority should have been proportionally decentralized. Therefore, it is suggested that the policy of tax revenue sharing be evaluated.}
}