Detail Reformasi Pajak dan Retribusi Daerah   Oleh:  Miyasto, H. Jenis: Article from Bulletin/Magazine Dalam koleksi: Bisnis dan ekonomi politik vol. 2 no. 4 (1998), page 71-84. Topik: RETRIBUSI; reformasi pajak; retribusi daerah Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: BB52.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel This article propose the principles of reformed local taxation and retribution system. Presently, local tax and retribution are regulated by the laws of the central government. In the last decades, taxation planning and inititation of the new tax is a very top - down approach, where the authority of central government is more dominant than the that of local government. The article then recommends that the local taxation system should be planned, developed and implemented by the local government. Delegation of power to the local government is one form of decentralization policy and regional autonomy. This does not conflict with the legal foundation of taxation rules and norms, since laws and regulations at the local level has to be approved by the legislative body at the local level. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved