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All Journal Kertha Negara : Journal Ilmu Hukum Kertha Patrika POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI)
Cokorda Dalem Dahana
Fakultas Hukum Universitas Udayana
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Kertha Patrika

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Regional Government Authority Over Collection and Auditing Regional Taxes: Indonesia Legal Perspective Putu Gede Arya Sumerta Yasa; Cokorda Dalem Dahana
Kertha Patrika Vol 43 No 1 (2021)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2021.v43.i01.p03

Abstract

Taxes as a source of State revenue are very important objects because most of the types of State revenue come from taxes. Due to this condition, it is necessary to have firm regulation for both tax authorities and taxpayers to maximize revenue from the tax sector. This writing aims to analyze the legality aspects of local government authorities in collecting and auditing local taxes. This is a normative legal research with a statutory approach and a conceptual approach. The results show that local government has the authority to collect local taxes as a consequence of the concept of regional autonomy, which emphasized that regional revenue is a source of financing for regional development. The Law of Local Taxation and Retribution provides greater authority to regions than before in administering regional taxes and levies. The enactment of the Regional Government Law and the Central and Regional Financial Balancing Law then regulates the expansion of tax objects and the determination of tax rates. Meanwhile, audit action in regional taxation is one of the efforts to save financial management by testing the correctness of the sustainability of financial planning and operations that are recorded in the form of taxpayer financial statements. This audit effort is part of the tax collection process regulated in the General Provisions and Tax Procedures in an effort to enforce central and regional tax collection.
Co-Authors A. A. Ngurah Rai Suarjaya Di Putra A.A. Ngr Wisnu Permadi Agus Pratama Putra Anak Agung Bagus Yudi Surya Dharma Anak Agung Devi Widyaswari Anak Agung Gde Adi Suryaningrat Anak Agung Istri Dwina Putra Anak Agung Sagung Aristayuni Anggi Anggarawati Antareksa, Gregory Ariel Cahya Arthya Saor Husada Ayu Putu Vivi Viharani Chanis Prasasti Redjonta Cokorda Istri Iin Jayastri Dewa Gede Angga Pratipta Dewi, I Gusti Agung Inten Pradnyandari Dikson Kristian Dr. I Made Sugiarta, M.Si. . Dwi Krisna Arjati Finanto Valentino Galih Sabathany Hardyan Gilang Ambhibika Mangalam Gusti Ayu Putu Intan Permata Sari I Gede Arya Tubwana I Gst Agung Ngurah Gede Tri Widyanta I Gst Ngr Alit Adhitya Prakasa I Gust i Ngurah Wairocana I Gusti Agung Ayu Sri Wulandari I Gusti Agung Bagus Wahyu Pranata I Gusti Agung Istri Prasasti Dewi I Gusti Agung Istri Rai Dhamma Astuti Utami I Gusti Agung Manu Kepakisan I Gusti Agung Mas Diah Praba Prameswara I Gusti Ayu Widya Chandra Udiyani I Gusti Ngurah Agung Prawira Suryaditha I Gusti Ngurah Lanang Agus Triana Putra I Gusti Ngurah Md Rama Andika I Kadek Suwawa Kiki Kesuma Dewa I Ketut Suardita I Ketut Sudiarta I Komang Ady Ardhiana I Made Agus Artana I Made Arya Utama I Made Banda Prawira I Made Wiriasih I Nengah Suharta I Nyoman Puterayasa Utama I Nyoman Suyatna I Putu Agus Eka Budiarta Yoga I Putu Antoni Giri I Putu Arik Sanjaya I Putu Chandra Riantama I Putu Gede Parwata I Putu Gede Surya Trisnawan I Putu Rocky Saputra I Wayan Gede Agus Setyawan I Wayan Parsa I Wayan Wisnu Saputra Ibrahim R. Ida Ayu Dyana Rahayu Putri Ida Ayu Intan Pramesti Dewi Pidada Ida Ayu Made Dewi Antari Ida Ayu Putu Chandra Puspita Dewi Ida Bagus Ade Wihendra Ida Bagus Agung Suarna Putra Ida Bagus Indra Dwi Putra Ida Bagus Raka Surya Widnyana IPutu Oka Suyasa Kadek Windu Ardiyawan Kadek Yudiana Karmila Karmila Ketut Eddy Budiadnyana Giri Ketut Nindy Rahayu Sugitha Komang Agus Giri Amerta Komang Arya Suzen Agustina Komang Donik Junada Luh Nyoman Savitri Tritya Putri Made Ari Yudia Krisna Made Arya Utama Made Gde Subha Karma Resen Mahadewi, Ida Ayu Made Anggarwangi Nengah Suharta Ni Kadek Dewi Kurnia Wati Ni Ketut Lasmini Ni Luh Putu Ayu Prawerti Ni Luh Putu Tita Maya Upadani Ni Made Karti Ni Made Priska Mardiani Ni Wayan Sintia Darma Putri Nugraheny Wardana Nyoman Setiawan Adiwijaya Putu Arya Sumerthayasa Putu Eka Sugina Ariawan Putu Gede Arya Sumertayasa Putu Wahyu Widiartana Rai Widiatmika Rikardus Kurniawan RR. Ella Evrita Hestiandari Sedana Putri, Kadek Dinda Maharani Tampubolon, David Maruli Tua Wulan Virda Dewi Yogaputri, Made Ayu Okshana Yolanda Kalyana Mitta Yunizar Armani Husnan