SISTEM PEMUNGUTAN PAJAK DAERAH SECARA TERTUTUP MENURUT UNDANG UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH

Diterbitan oleh Jurnal Kutei Edisi 21 September 2011 No ISSN 1412-9639

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ABSTRACT

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

200on 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

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