HARMONISASI PEMUNGUTAN PAJAK DAERAH DAN PAJAK PUSAT SEBAGAI KESATUAN SISTEM PERPAJAKAN NASIONAL SERTA MOTIFASIWAJIB PAJAK DALAM PEMBAYARAN PAJAK

Jamal Wiwoho

Abstract

The tax collection both central and local is being an Indonesian
taxes system, which generally become the public burden so being urgent to be maintained in order to direct such policy giving a fair burden. In accordance with central tax, the supervision of local tax needed to be doned comprehensively with national tax. The supervision is being carried on continually, especially concerning the tax obyect and the tax tariff, so between local tax and national tax is become complementary. As well as the formulation oflocal legislation concerning local tax should be based on the national taxes system as an unity frame system.

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