The Influence of Tax Decentralisation Applying to the Flypaper Effect in Regencies Municipality in Indonesia

Sudrajat .

Abstract


This study aims to prove the difference flypaper effect in regencies municipality before and after tax decentralization the impact of implementation of act number 28 of 2009 in Indonesia. The sample in this study is the regencies municipality that have implemented the act number 28 of 2009 in 2011 and 2012. The analysis tool used a simple regression. The results showed flaypaper effect still occurs in regencies municipality before and after implementation of tax decentralization.

Keyword : Tax Decentralisation, Flypaper Effect


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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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