Qualitative case study highlights strategies to improve local own-source revenue in Indonesia, suggesting best practices for taxpayer compliance.
Key Points
Increasing local own-source revenue is feasible through improved management of land and building acquisition duty compliance initiatives.
Findings reveal persistent constraints such as taxpayer undervaluation of acquisition prices, indicating the need for enhanced public literacy about obligations.
The approach uses the planning-organizing-actuating-controlling framework to identify and implement effective tax collection strategies.
Operational recommendations include inter-agency coordination and targeted training for staff to boost taxpayer compliance and streamline processes.