PENGATURAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH DI KOTA DENPASAR
Abstract: Every human being
has a need for a different life, and in the meeting of human needs itis require
the adequate income. This situation also applies to the countries in which each
country there have needs that must be met. The need to finance the use of
facilities andinfrastructure in the country, where infrastructure is intended
for the benefit of society. Thefunds are used to fulfil the needs of the State
is derived from abroad is usually acomplement to the fund, either in the form
of foreign direct investment and loans madebilaterally or multilaterally. The
funds raised from domestic savings obtained from thepublic, government savings
or from the taxes paid by the public as a source of meetingthose needs. Taxes
are another source to finance the national development in order toimprove the
welfare of society. The tax is a contribution to the state (which can
beenforced), which shall be payable by the payment to them under the rules do
not getachievements back, which can directly appointed, and that use to finance
publicexpenditures associated with the State's duty to govern.In the city of
Denpasar there is a vacuum of norm, concering the regulation tax for
thebuilding. The local regulation concering the tax for the building is not yet
implemented.
Keywords: income, funds,
taxes, and govern
Penulis: I Gede Agus Yuliarta,
I Gusti Ngurah Wairocana, I Ketut Sudiarta
Kode Jurnal: jphukumdd120160
