HARMONISASI PENGATURAN PAJAK DAERAH DALAM KERANGKA DESENTRALISASI FISKAL DAN OTONOMI DAERAH (studi Kabupaten Sukoharjo, Kota Surakarta, dan Kabupaten karanganyar)
Journal Title: YUSTISIA JURNAL HUKUM - Year 2015, Vol 4, Issue 1
Abstract
Knowing the harmonization level of regional taxes legislation in Sukoharjo, Surakarta, and Karanganyar district with the act of regional tax and retribution is the aim of this research. This is normatif and empirical research. Literature studies, interviews, and observations used as data collecting instruments. The collected data drafted and analyzed systematically using qualitative methods. Data presented by deductive inductive thought (general-specific) and then find out for the logical relationships between related aspects. This research revealed that: First, the Central Government Policy through the regional tax and retribution act No. 28 of 2009, makes the design of local taxes more organized and well arrangement. Second, there has been a harmonization of the policy formation of district legislation with the act of regional tax and retribution in three district. Without violating the limits defined by the Act, the type and the rates of the taxes determined varied according to the conditions of each region
Authors and Affiliations
Achmad Achmad, Suranto Suranto, Pujiyono Pujiyono
Keywords
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- EP ID EP423466
- DOI 10.20961/yustisia.v4i1.8628
- Views 90
- Downloads 0
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