Analysis of the Application of the Ease of Administration Principle in the Property Tax Reduction Procedure in the Fourth Industrial Revolution: Case Study Personal Tax Payer

Elsie Sylviana Kasim

2019

Abstract

The purpose of this research is to analyse the application of the ease of administration principle in property tax reduction procedure in the fourth industrial revolution – case study personal taxpayer. This research approach is quantitative by conducting interviews with informants as well as other supporting data. The results of the study indicate that the principle of ease of certainty has not been fully fulfilled. The ease of efficiency is fully fulfilled. Moreover, the ease of simplicity is fully fulfilled. This research is expected to provide input for the government, especially Regional Tax and Retribution Agency, South Jakarta Administrative City and also for taxpayers, as study material related to the procedure for obtaining property tax reduction. This research is expected to provide information and be a reference material in reviewing procedures to obtain property tax reduction and provide an overview of the application of the principle of ease of administration.

Paper Citation

in Harvard Style

Sylviana Kasim E. (2019). Analysis of the Application of the Ease of Administration Principle in the Property Tax Reduction Procedure in the Fourth Industrial Revolution: Case Study Personal Tax Payer. In Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE, ISBN 978-989-758-530-2, pages 492-500. DOI: 10.5220/0010700200002967

in Bibtex Style

@conference{icvhe19,
author={Elsie Sylviana Kasim},
title={Analysis of the Application of the Ease of Administration Principle in the Property Tax Reduction Procedure in the Fourth Industrial Revolution: Case Study Personal Tax Payer},
booktitle={Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,},
year={2019},
pages={492-500},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010700200002967},
isbn={978-989-758-530-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,
TI - Analysis of the Application of the Ease of Administration Principle in the Property Tax Reduction Procedure in the Fourth Industrial Revolution: Case Study Personal Tax Payer
SN - 978-989-758-530-2
AU - Sylviana Kasim E.
PY - 2019
SP - 492
EP - 500
DO - 10.5220/0010700200002967