PENUNGGAKAN PAJAK BUMI DAN BANGUNAN YANG DILAKUKAN OLEH SALAH SATU MALL DI KOTA MEDAN

Abstract

Taxes themselves, very have an important role in the development of a country's economy. Where this study aims to prevent and eradicate tax arrears in a city or region, especially in Indonesia. Then taxes also function as a source of state revenue, so the state can finance state expenditures and development, especially with the land and building tax. Land and building tax is a tax imposed on immovable property. Taxes themselves are basically mandatory contributions paid by the people with a clear legal basis to run the wheels of development of a country with the aim of prospering the people. But sometimes the Indonesian people themselves are still often in arrears with taxes as recently also done by one of the largest Malls in the city of Medan, namely Centre Point Mall Medan. In this case, the government itself must make alternatives in the business of collecting land and building taxes, namely by socializing and also being proactive to tax arrears.