Universitas Indonesia Conferences, The 4th International Conference of Vocational Higher Education

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Analysis of the Application of the Ease of Administration Principle in Property Tax Reduction Procedure in the Fourth Industrial Revolution – Case Study Personal Tax Payer
Elsie Sylviana Kasim

Last modified: 2019-09-19


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 tax payer. 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 is… . The ease of convenience is … . The ease of efficiency is … . And the ease of simplicity is…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.

Keywords: Ease of administration, Property Tax Reduction Procedure, Case Study


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