RR Dewi Anggraeni, . and Nur Rohim Yunus, . and Annissa Rezki, . (2020) Local Tax Collection System and Regional Retribution In the Era of Regional Autonomy in Indonesia. ADALAH : Buletin Hukum & Keadilan, 4 (3). pp. 124-136. ISSN 2338-4638
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Abstract
One of the important sources of regional income (APBD) to finance the implementation of regional government and development is local taxes. Regional Tax is a mandatory contribution owed by individual or corporate taxpayers to the region without direct compensation in balance. The research method used is a qualitative method with a statutory approach. The results of the study stated that the system of collecting regional taxes and regional retributions in the era of regional autonomy in terms of the Law on Regional Taxes and Levies was to adopt a self -assessment system; not adhere to the Government/Official assessment system. In addition, the system of collecting regional taxes and regional retributions in the era of regional autonomy has a smaller impact than the tax burden borne by the community. Therefore, the solution to this, the central government must continue to make major changes in the PDRD system. Keyword: Local Tax; APBD; PDRD
| Item Type: | Article |
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| Subjects: | K Law > K Law (General) |
| Depositing User: | Enas Nasrulloh |
| Date Deposited: | 05 Aug 2022 02:41 |
| Last Modified: | 05 Aug 2022 02:48 |
| URI: | http://repository.unpam.ac.id/id/eprint/10157 |
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