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Zulham Zulham
Fakultas Ilmu Tarbiyah Dan Keguruan UIN Sumatera Utara Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Veterinary Other

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Journal : Katalogis

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GAGASAN PENERAPAN PAJAK PROGRESIF DALAM PEMUNGUTAN JENIS PAJAK BUMI DAN BANGUNAN Wahyudi, Dedy
Katalogis Vol 3, No 6 (2015)
Publisher : Katalogis

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Abstract

This study aims to determine the application of the Progressive Tax on Land and Building Tax type is already in line with the principles of fair tax collection and to identify and find the concept of applying Progressive Tax on Land and Building Tax types.  This research is a normative law by using the approach of legislation, and conceptual approaches. Primary and secondary legal materials were used in this study were collected through literature, which is seeking and legal material to browse the inventory of documents, literature books, law journals, and legislation related to the object of research. Legal materials that have been obtained are described and presented descriptively and analytically deduced by using the deductive method.  The results showed that the application of progressive tax types Land Tax Building Rural and Urban (PBB-P2), it must be stated in the form of local regulation as the legal basis for implementation, the era of regional autonomy open areas can expand the tax base and its authority in the determination of tariffs under the Act No. 28 Year 2009 on Regional Taxes and Levies. The ability to fund their spending needs even greater because the area can easily adjust earnings in line with an increase in the local tax base and discretion in setting the rates. where the application of a progressive tax on the kind of property taxes on the one hand can potentially increase revenue which are levied in accordance with the principles of justice and on the other hand at the same moment also has the potential burden on society that allows the collection do not meet the principles of justice. This progressive tax in addition to increasing revenue (budgetary function), can also limit and maintain the balance of land ownership and utilization (function regurelend) for the greatest welfare of the community.
Co-Authors ', Syahroni A.A. Ketut Agung Cahyawan W A.Irma Putri Meilina Manullang Ade Dedi Rohayana Adi wirman, Adi Ahmad Dailami, Ahmad Al Ikhsan Amri Alfian, Muhamad Ayson Teguh Alya Rahmadani Harahap Aminuyati Anas, Anwar Anggraini Kusumaningrum, Anggraini Annisa Sativa Ardisal Ardisal Arnis En Yulia Asep Ahmad Sopandi Atep Sujana Aulia Widyandari Baehaqi Budi Haryawan, Budi Buyung Solihin Hasugian Dadan Djuanda, Dadan Dali, Nasrullah Darmawati J.S Dea Putri Ananda Denny Kurniadi Diah Yulisetiarini Diana ., Diana Dwi Nugrahenny, Dwi Edison Anom Elsa Nandita Elza Zuhry Erdiansyah ' Erlida Ariani Evi Yulianti Fahira Iramadhania Fahri Rahmadsyah Falziah, Falziah Fatonah Fatonah Fetmi Silvina Fifi Puspita Hadriman Khair Halawati, Firda Haruno Sajati Hastati Isna Efelia Heri Jodi, Heri Hutasoit, Preddi Gunawan Monontong Ielham Ekha Satria, Ielham Ekha Ilza, Shena Samira Indra Gunawan Irwan Adi Putra, Irwan Adi Isnaini Isnaini Jihan Rulianto Johannes Jurnawaty sjofjan Jurnawaty Sofjan, Jurnawaty Komaini, Anton LA ODE FIRMAN Lianis, Joni Hendra M, Andi Trisno Mahdi Bahar Martin Donal Wido Siregar, Martin Donal Wido Martunis Martunis Masud, Arifuddin Mauli serlina Mexsasai Indra Mochammad Imron Awalludin Muhammad Abdullah Muhammad Humaidi, Muhammad Muhammad Jauhari Sofi Nabila Rizki Aprilia Nabilah, Inas Naif Fuhaid Nasution, Deby Rizka Afrilia Nelvia Nelvia Nur Hidayah Limbong Nurhastuti Nurhastuti Nurhikmah Nurhikmah Nurul Meilinda Ofa Yutri Kumala Ozi Nurhasanah OS, Ozi Nurhasanah Pangihutan, Prengki Eben Pinkan Indriyani Daulay Prakoso Bhairawa Putera Pramudito, Christoporus Galih Rila Muspita Rimporok, Ch. Rini Kartika Sari Risa Sasmita Rohmad Salam, Rohmad Rosa Rosida Rosiana Dwi Saputri, Rosiana Dwi Sianturi, Vera Triwan Silitonga, Elisa Cristina Sri Ramadhanti Sri Yoseva Suhada, Al Hafiz Suparwoto Suparwoto Susi Soviana Toni Dwi Putra Toni Dwi Putra Toto Citramurti Tri Cahyono Tri Hartanti Tri Rini W. Tri Wahyono, Tri Tri Yuliani, Tri Tyas Retno W. Uswan Hasan Uus Ahmad Husaeni Wintolo, Hero Yoga Yuniadi Yuan Amelia Tri Ananda Yundari, Yundari Yuniarti . Yusuf Ridwan Z, Martias Zulham, Zulham