Re-thinking Tax Leakage: Is it the Impact of Public Policy Failure?

DOI

10.2991/aebmr.k.200606.024How to use a DOI?

Keywords

public policy, sand mining

Abstract

The aim of this paper is to analyze the tax leakage of sand mining in Lumajang Regency-the area which has abundant high quality sand. Quantitative descriptive approach is used. The finding of this paper is the amount of sand tax leakage in Lumajang regency as much as IDR 48,300,092,850. The system of SKAB becomes a problem source of sand tax leak take. Letting the column of the tonnage/volume of sand released blank became a strategy for miners to minimize the taxes they must submit to the BPRD, whereas it was the basis for taxation. Duplication of SKAB was what the authors believed as the main cause of a substantial sand tax leak where the taxpayers who were authorized by the BPRD should be able to be responsible for the SKAB. This research could be basic consideration for government to make sand mining public policy correction in order to improve regional original income (PAD).

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Silvi Asna Prestianawati
AU  - Sri Mulyaningsih
AU  - Asfi Manzilati
AU  - Khusnul Ashar
PY  - 2020
DA  - 2020/06/09
TI  - Re-thinking Tax Leakage: Is it the Impact of Public Policy Failure?
BT  - Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019)
PB  - Atlantis Press
SP  - 154
EP  - 159
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200606.024
DO  - 10.2991/aebmr.k.200606.024
ID  - Prestianawati2020
ER  -