DOAJ Open Access 2014

KELEMAHAN PENERAPAN CLOSED LIST SYSTEM SERTA IMPLIKASINYA DALAM PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

Nabitatus Sa'adah

Abstrak

The Act No. 28 of 2009 of Regional Tax and Retribution is intended to support regional head through tax sector in order to conduct implementation of regional autonomy. There are significant changes in the new law among others are transfer of BPHTB as Districts Tax and implementation of close list system.Implementation of closed list system has several weaknesses such as local government unable to act much if there are provisions of multiple interpretations, which disadvantage the region. Such thing should be demonstrate on regulation related to BPHTB therefore it will create implication of regional disadvantage.

Topik & Kata Kunci

Criminal law and procedure Civil law

Penulis (1)

Nabitatus Sa'adah

Format Sitasi

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Sa'adah, N. (2014). KELEMAHAN PENERAPAN CLOSED LIST SYSTEM SERTA IMPLIKASINYA DALAM PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN. https://doi.org/10.14710/mmh.43.1.2014.132-139

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Informasi Jurnal

Tahun Terbit: 2014
Sumber Database: DOAJ
DOI: 10.14710/mmh.43.1.2014.132-139
Akses: Open Access ✓