Research Article
Potential Market Service Tax in Pekanbaru City, Indonesia
@INPROCEEDINGS{10.4108/eai.14-12-2021.2318324, author={RM Riadi and Akhyar Akhyar and Abdul Basir Amin}, title={Potential Market Service Tax in Pekanbaru City, Indonesia}, proceedings={Proceedings of the 1st International Conference on Economic and Education, ICON 2021, 14 - 15 December 2021, Padang-West Sumatra, Indonesia}, publisher={EAI}, proceedings_a={ICON}, year={2022}, month={7}, keywords={market; service; levy taxes}, doi={10.4108/eai.14-12-2021.2318324} }- RM Riadi
Akhyar Akhyar
Abdul Basir Amin
Year: 2022
Potential Market Service Tax in Pekanbaru City, Indonesia
ICON
EAI
DOI: 10.4108/eai.14-12-2021.2318324
Abstract
There are some local taxes which income from Pekanbaru City are. Among these are the market service levy taxes. The approach used in this research is quantitative approach with explanative analysis. Based on the results of research, the potential of market levies then the amount of potential market service levy is worth Year 2016 worth 1,2 billion rupiahs - Year 2017 worth 1 billion rupiahs and the prediction of Year 2018 is worth about 1,3 billion rupiahs, the calculation of market service potential in 2015 to 2017 uses the Regional Regulation of 2012 while in 2018 the calculation of market service potential is based on local regulation in 2017. From the calculation result, the potential of market hygiene service for 3 (three) years consecutively is; Year 2015 worth about 992 million rupiahs. Year 2016 worth about 1 billion rupiahs and year 2017 worth of 990 million rupiahs whereas for the calculation in 2018 is not done because according to the replacement regulation of 2017 the cleanliness levy is not included in the retribution of market services. From the calculation results can be seen that the comparison between the realization of retribution services market with market service levy potential in 2015 to 2017 year amounted to 55.73%, 58.27% and 65.32% respectively. This shows that the retribution of market services still has chance of getting better.