Redirigiendo al acceso original de articulo en 18 segundos...
ARTÍCULO
TITULO

Dinamika Hukum Perpajakan Di Indonesia Ditinjau Dari Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Distribusi Daerah

Moza Dela Fudika    
Rosyidi Hamzah    

Resumen

Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Taxes Regions and Regional Retribution. This regulation was later replaced by Law Number 28 of 2009 concerning Regional taxes and Regional Levies. Of the three regulations, legal dynamics occur that lead from decentralized to centralized. The research method in this study uses the normative legal method. From the results of the study, it is found that the dynamics of taxation law in Indonesia in terms of law number 28 of 2009 concerning regional taxes and regional distribution have experienced legal changes in terms of types of taxes, discretionary rate setting, and the nature of determining the type of tax of the law prevailing previously which led to a decentralized to centralized nature as well as a change in tax determination policy from an open list system to a closed list system.Keyword : legal dynamics, taxation, regional taxes and regional distribution

 Artículos similares

       
 
Sergey I. Chernykh,Vladimir I. Parshikov     Pág. 272 - 277
The paper analyzes the topic pushed in the Article Corporate Education in Russia, that was published in the previous issue, that is urgent because by 2010 the number of corporate universities in some Western countries, including the USA, exceeded the num... ver más

 
Anggi Kartika Kumaat,Jenny Morasa,Meily Y. B. Kalalo     Pág. 14 - 27
Financial recording and reporting are very important in a company. SKPD is works unit of the region government in the capacity of budged user/commodity user. Each and every region work unit provide information about financial recording and reporting. In ... ver más

 
Patricia Wolf, Christoph Hanisch     Pág. 37 - 52
This paper presents a qualitative interview study with 28 RIS project managers that aimed at understanding whether or not this is true in the context of regional innovation and what the specifics of managing regional innovation projects are. In taking up... ver más

 
Carlos Wellington Soares Martins     Pág. 353 - 362
O artigo objetiva delimitar, à luz da literatura, sobre desenvolvimento regional, um quadro da situação politica, social e cultural do Estado do Maranhão e suas contradições no que diz respeito a políticas sociais no meio rural, mais especifica... ver más

 
Jackeline Amantino de Andrade,Caroliny Wanderley de Macêdo     Pág. 67 - 78
O objetivo deste artigo é analisar como ciência, tecnologia e inovação se alinham ao bem-estar da sociedade brasileira sob bases regionais ao considerar o desenvolvimento como um atributo endógeno dinamizador de entornos socioeconômicos. Para t... ver más