HUKUM PAJAK BUMI DAN BANGUNAN SERTA PERMASALAHAN PENGGELAPAN PUNGUTAN PAJAK BUMI DI INDONESIA Studi Kasus Putusan Nomor No. 2635 / Pid.B / 2016 / PN.Sby
Keywords:
Tax collection, Tax evasionAbstract
One type of local levy tax is Land and Building Tax. Land and building tax is a contribution paid by the taxpayer for the land and property he owns. Whether it is used by a company, or an entity or a private person, with the exception of areas designated above it for plantation, forestry and mining business activities. The basis of Land and Building Tax is Law of the Republic of Indonesia Number 12 of 1994 which is a change from Law Number 12 of 1985. As for the formulation of the problem in this article, namely: 1) what is the law on Land and Building tax 2) what are the problems of embezzlement Land Tax Collection in Indonesia. 3) What is the legal analysis related to the embezzlement of land tax collection related to the Case of Decision Number No. 2635 / Pid.B / 2016 / PN. Sby.
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