DIGITAL LIBRARY
JUDUL | : | ASPEK HUKUM PENYERAHAN PAJAK BUMI DAN BANGUNAN DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH | |
PENGARANG | : | AKHMAD FAISAL | |
PENERBIT | : | UNIVERSITAS LAMBUNG MANGKURAT | |
TANGGAL | : | 2019-10-28 |
Legal Aspects Delegations of Land and Building Tax From The Central Government to Local Governments
By
Akahmad Faisal1, Erham Amin2, Rahmida Erliyani3, Master of Notary, Lambung Mangkurat Univercity, 110 pages
ABSTRACT
Keywords: Justice, tax collection, authority, region
The research about The Principle of Justice in Land and Building Tax Collection in the authority transition from central government to local government,
Has purpose to analyze The Cause of Land and Building Tax is submitted to be the authority of Regency and City. Then, to analyze how is the aspect of justice in the financial division of Land and Building tax result. Moreover, the use of the research is as the part of information to form the development in the science and knowledge, especially in the legal discipline, the Tax Law that exists in Indonesia. As the contribution ideato enrich the knowledgeof stakeholders, that is government, in this case the government has correlation with tax system and the legal certainty in Indonesia. The type of research used in this research is doctrinal research. The characteristics of this type is analytical prescriptive. In writing the legal, the researcher used statute approach. This research also used historical approach and conceptual approach.
The result of this research shows that:
First, the cause of fiscal decentralization is to reach the goals of the state, the accessible fulfillment of society’s welfare. Because of that, the regional autonomy and fiscal decentralization is done by putting the stir of development on the nearest governmental level to the society, that is local government.
Second, from the justice in the centralization of local tax, showing the unfairness just because it only focuses on the wide of land area and population without measuring the potential production area and the wide of ocean area. Meanwhile, the consideration of land area in decentralization is narrowing the space for local government which has ocean and archipelago area geographically.
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