Diterbitan oleh Jurnal Kutei Edisi 21 September 2011 No ISSN 1412-9639
The purpose of this study was tofind and answer what is the background of a closed system as intended in low Number 28 Year 2009 on Regional Taxes and levies and whether sistiem closed in accordance with the character of regional autonomy. The results of this study is in the history of legislation on local taxes and levies applicable in Indonesia. local tax collection system is always adapted to the character of regional autonomy adopted at the time the tax law area is formed. unless the law Number 28 Year 2009. Where legislation is contrary to the character of autonomy adopted by the Law Number 32 Year
2004 on Regional Government. Regional necessity given the authority to levy tuxes and levies are determined outside limitatif potential law suit each area, the authority must be accompanied by clear rules, supervision of preventive as well as administrative sanctions and criminal sanctions for violating the local provisions of legislation ant higher.
Keywords: Low Number 28 Year 2009, local taxes, regional