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Pengaruh Politik Hukum Dalam Pembentukan Hukum Pajak Bumi Dan Bangunan
Bibliografi
Author:
LESTARI, PANTRI
;
Ritonga, Abdul Anshari
(Advisor)
Topik:
Book 87
;
Article15
;
Regulations 12
Bahasa:
(ID )
Penerbit:
Program Studi Magister Ilmu Hukum Sekolah Pascasarjana Universitas Katolik Indonesia Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2017
Jenis:
Theses - Master Thesis
Fulltext:
Pantri Lestari's Undergraduate Theses.pdf
(642.02KB;
13 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
MH-33
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
One source of development financing as revenue receipts of the State is derived from land and building tax (PBB) collected from Indonesian citizens who have the right and benefit of land and / or buildings as well as manage and retrieve the results of land and buildings and become one the obligations that can be imposed billing. Act of the United Nations as the legal bases in the UN pemungutn has undergone several changes as reform measures in taxation. With the publication of Law No. 23 Year 2014 About the Regional Government, UN management arrangements Rural and Urban transferred management authority of the central government to local governments. Establishment of the United Nations Act could not be separated from political influence laws there Issues raised in this research is the imposition of the UN in Indonesia in the political perspectives of the law with the goal to be achieved in their study are related to the legal political influence in the formation of the UN Law of the legal and political influence in the implementation and enforcement of administrative sanctions in the law governing the UN. This research is a normative and empirical approaches through legislation. Sources of legal materials used are primary and secondary legal materials were analyzed qualitatively.The results showed that the political law becomes the basic policy of the establishment of the Law of the United Nations and have a role in it with a goal to be achieved, namely that taxes are a source of state revenue, land and buildings provide social standing economic, national development objectives and eliminate the burden of double taxation , Law politics in the formation of the United Nations Act in line with the enactment of the regional autonomy law that gives power to local governments to regulate and optimize sources of revenue sources in the budget. Another goal to be achieved by political laws are is for law enforcement and to fulfill the principle of legal certainty in terms of the imposition / application of the property tax. In the context of law enforcement on the implementation of the rules of taxation that can be imposed, the Act of the United Nations must be implemented in order to achieve budgetary function, considering that every law should be published should be implemented and enforced in practice.
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