KEWENANGAN PEMERINTAH DAERAH DALAM PENINGKATAN PENDAPATAN ASLI DAERAH TERHADA P OBJEK PAJAK BARU (Studi Lahan Usaha Tambahan Kota Tanjungpinang)

  • Patma Patma Alumni Prodi Ilmu Hukum UMRAH
  • Oksep Adhayanto Dosen Prodi Ilmu Hukum UMRAH
  • Hendra Arjuna Dosen Prodi Ilmu Hukum UMRAH
Keywords: Local goverment, Original income local goverment, tax, relief act

Abstract

Local governments, head of local governments, have the right to manage their households. The local government Act Number 23 in 2014 provided the basis for establishment of the government by setting matters for local governments. One of the duties imposed on this Act is also an important issues for local government, forming the need for good government operations. On regional source of finance is local income., which is the main source of local income. Taxes and subsidies calculated each year contribute very much to local finance. However local collection was limited under the local government Act of 28 year of 2009 as well as local government tax and relief act. The purpose of the measure is to determine a new target, even with the potential of the regional to increase its original income. The source of income, however is limited to the act 28 year of 2009 in the conduct of local government through the principle of self government of Tanjungpinang city government. It has basic authorityoverthe conduct carried out in the business system. The more we reap, the more constrained we are. The status of additional business sites, which are public utilities, is to tax or gift registration. But with the principle of legal conviction such violation must be beneficial to many people.

 

Published
2020-11-30