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Berna Sudjana Ermaya
Fakultas Hukum Universitas Pasundan
Law, Crime, Criminology & Criminal Justice Social Sciences

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KEBIJAKAN PENGATURAN PEMUNGUTAN PAJAK DALAM UPAYA MEWUJUDKAN SELF ASSESSMENT SYSTEM Berna Sudjana Ermaya
JURNAL LITIGASI (e-Journal) Vol 19 No 1 (2018)
Publisher : Fakultas Hukum Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.652 KB) | DOI: 10.23969/litigasi.v19i1.253

Abstract

The policy in enforcing the tax collection system is the authority of the state to determine it. Not all taxes must be the same in the way they are collected. This paper discusses to examine the regulations governing BPHTB tax collection in realizing the Self-Assessment System and involving PPAT in the Self-Assessment System tax collection. The system or method of tax collection must be adjusted to the type of tax itself so that the objectives to be obtained are optimal. One type of tax is the Cost of Acquisition of Land and Building Rights or commonly called BPHTB. This type of tax already has its own regulations namely Law No. 20 of 2000. Where in this Law expressly, BPHTB tax collection arrangements are carried out by imposing a Self Assessment System collection. The use of this system is the realization of what is stated by basic legal norms. In essence the use of this system is in fulfilling the taxpayer's obligation to calculate, determine the value owed, pay BPHTB carried out by the taxpayer himself. Even so, the BPHTB tax regulation and collection system is still needed to synchronize with other regulations. PPAT is a public official given authority in this BPHTB tax collection. Keywords: Tax Collection, Self Assessment.
KEMANDIRIAN DESA DALAM MEWUJUDKAN PEMBANGUNAN KAWASAN PEDESAAN Berna Sudjana Ermaya
JURNAL LITIGASI (e-Journal) Vol 16 No 2 (2015)
Publisher : Fakultas Hukum Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.847 KB) | DOI: 10.23969/litigasi.v16i2.36

Abstract

The village government is essentially an autonomous government with tradition, democratic, real, and a very strong custom. However, in existing policies, the village placed only as an object of sheer power. Pursuant to Article 91 of Act No. 06 Year 2014 on the village, the village can be entered into a collaboration with other villages and or collaboration with third parties. Cooperation between the village become important, where the village has its limitations and the emergence of gaps between villages, so not all villages have the same ability to manage governance and development. District limitations in carrying out public services and development can reach all villages in the region, due to geographical and others. Based on these two things, we need some kind of bridging the space between the limitations of the village so it opens a large space for the village to take the initiative and creativity of the village so rural development can be realized. Keyword: village; Authority; Cooperation.
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