| Popis: |
This study aims to discover and explain the strategies to increase Local Government Revenue from the tax sector of the non-metallic mineral and rocks in Timor Tengah Selatan District. The study was descriptive with a qualitative approach. This research was conducted in Timor Tengah Selatan District and Kupang City. Data were collected through observation, interviews, documentation, and field notes. The data analysis technique is interactive analysis, following Miles and Huberman (2014). Findings confirmed that the tax collected from the non-metallic minerals and rocks has not significantly contributed to local taxes and has not fully supported the Local Government Revenue in the last 4 to 6 years. The tax contribution of this sector fluctuates. There have been problems in the tax collection process, including barriers from the government and mining actors, and technical problems such as the lack of monitoring posts, limited infrastructure and human resources, the disparity in the selling price of coupons, lots of illegal fees, and lack of outreach regarding the latest regulations. It is suggested that the local government of Timor Tengah Selatan District uses both intensification and extensification strategies to increase tax collection from the mining sector. |
