eprintid: 654 rev_number: 1 eprint_status: archive userid: 8 dir: disk0/00/00/06/54 lastmod: 2012-05-04 16:39:01 status_changed: 2012-05-04 16:39:01 type: article metadata_visibility: show creators_name: EDI SLAMET IRIANTO, title: PENDEKATAN SOSIOLOGIS TERHADAP PAJAK : KAJIAN ATAS iTAX REVENUE SHARING/i ispublished: pub full_text_status: none keywords: Masyarakat, pajak, dan kemandirian keuangan daerah 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. date: 2009-02-11 publication: /Jurnal/Sosiologi Reflektif/Volume 1, No.2, April 2007/ publisher: Perpustakaan UIN Sunan Kalijaga Yogyakarta refereed: TRUE referencetext: 1 update terakhir : 2009-02-11 10:39:31 ; nama file diserver lama : digilib-uinsuka--edislameti-1339-1-pendekat-o.pdf ; letak file diserver lama : ./files/disk1/27/digilib-uinsuka--edislameti-1339-1-pendekat-o.pdf ; url download server lama : /download.php?id=1701 ; nama file lama : Pendekatan Sosiologis Terhadap Pajak Kajian atas Tax Revenue Sharing Oleh Edi Slamet Irianto.pdf ; format file : application/pdf ; besar file : 237179 ; 1 1 update terakhir : 2009-02-11 10:39:31 ; nama file diserver lama : digilib-uinsuka--edislameti-1339-1-pendekat-o.pdf ; letak file diserver lama : ./files/disk1/27/digilib-uinsuka--edislameti-1339-1-pendekat-o.pdf ; url download server lama : /download.php?id=1701 ; nama file lama : Pendekatan Sosiologis Terhadap Pajak Kajian atas Tax Revenue Sharing Oleh Edi Slamet Irianto.pdf ; format file : application/pdf ; besar file : 237179 ; Copyright � 2008 by Perpustakaan Digital UIN Sunan Kalijaga Yogyakarta. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved. citation: EDI SLAMET IRIANTO, (2009) PENDEKATAN SOSIOLOGIS TERHADAP PAJAK : KAJIAN ATAS iTAX REVENUE SHARING/i. /Jurnal/Sosiologi Reflektif/Volume 1, No.2, April 2007/.