AUTHORITY OF BALI PROVINCIAL GOVERNMENT IN THE COLLECTION OF SURFACE WATER TAX IN BALI PROVINCE
Abstract
Abstract Bali Province as an autonomous region is given authority to conduct all government affairs, which is basically a task of government, development and public service which in its implementation requires financing originating from local taxes. Local Taxes have been submitted to the regions under the guidance of Law Number 28 of 2009 on Regional Tax and Levy. One of the local taxes already managed by the Bali Provincial Government is the Surface Water Tax. The formulations of this research problem is 1) How is the implementation of authority of Bali Provincial Government in Surface Water Tax Collection in Bali Province? 2) How is the implementation of Bali Province Regional Regulation No. 1 of 2011 jo Bali Province Regional Regulation No. 1 of 2015 on Regional Tax?. The Results of this research indicate that: 1) Implementation of authority of Bali Provincial Government in Surface Water Taxation is in accordance with the prevailing laws and regulations, because Law Number 28 of 2009 on Regional Tax and Levy has been followed up with the stipulation of Bali Provincial Regulation Number 1 in 2015, with further elaboration in the Bali Governor's Regulation Number 40 of 2011 on Technical Guidance of Implementation of Provincial Regulation No. 1 of 2011 and Decision of the Head of Bali Province Revenue Service No. 973/5651/DISPENDA on Technical Guidance on the Implementation of Motor Vehicle Tax Collection, Transfer of Motor Vehicle Title, and Surface Water Tax; (2) Implementation of Regional Regulation of Bali Province Number 1 of 2015 Concerning Amendment to Provincial Regulation Bali Number 1 of 2011 Concerning Regional Taxes (especially Surface Water Tax) has not been effective. Keywords: Local Tax Collection, Surface Water Tax,References
REFERENCES
Abdurrahman, 1987, Pemikiran Tentang Otonomi Daerah, Media Sarana Press, Jakarta
Djafat Sidi, Mohammad dan Eka Merdekawati Djafar, 2012, Kejahatan di Bidang Perpajakan, Rajawali Pers, Edisi 1 Cetakan Ke-2, Jakarta
Dinas Pendapatan Provinsi Bali, 2015, Profil Dinas Pendapatan Provinsi Bali Tahun 2015, Denpasar
Erni, R. Emawan, 2007, Business Ethic; Etika Bisnis, CV. Alfabeta, Bandung
Koswara, 2002, Penyelenggaraan Pemerintahan Daerah, CV. Rajawali, Jakarta
Mardiasmo, 2006, Perpajakan, Penerbit Andi, Edisi Revisi, Yogyakarta
Munir Fuady, 2007, Dinamika Teori Hukum, Ghalia Indonesia, Bogor
Rochmat Soemitro, 1992, Pengantar Singkat Hukum Pajak, PT. Eresco, Bandung
Satjipto Hararjo, 1986, Ilmu Hukum. Bandung, Alumni, Bandung
Sunindhia, Y.W., 1987, Praktek Penyelenggaraan Pemerintahan Daerah, Bina Aksara, Jakarta
Saukani, H., 2002, Otonomi Daerah Dalam Negara Kesatuan, Pustaka Pelajar, Yogyakarta
Santoso Brotodiharjo, R., 1998, Pengantar Ilmu Hukum Pajak, PT. Rafika ditama, Bandung
Soerjono Soekanto, 1982, Kesadaran Hukum dan Kepatuhan Hukum, CV. Rajawali, Jakarta
Soerjono Soekanto, 1985, Efektivitas Hukum dan Peranan Sanksi, Remaja Karya, Bandung
Soerjono Soekanto, 1994, Pengantar Penelitian Hukum, Universitas Indonesia Press, Jakarta
Untung Sukardji, 1994, Pajak Pertambahan Nilai Indonesia, PT. Wawasan Jaya Aneka Kreasi, Jakarta
Wirawan B. Ilyas dan Ricahrd Burton, 2013, Hukum Pajak, Teori, Analisis, dan Perkembangannya, Salemba Empat, Edisi 6, Jakarta
Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan Antara Pemerintah Pusat dengan Pemerintah Provinsi, dan Pemerintah Kabupaten/Kota (Lembaran negara Republik Indonesia Tahun 2004 Nomor 126, Tambahan Lembaran Negara Republik Indonesia Nomor 4438)
Undang-Undang Nomor 16 Tahun 2009 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 5 Tahun 2008 tentang Perubahan Keempat Atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 62, Tambahan Lembaran Negara Republik Indonesia Nomor 4999)
Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (Lembaran negara Republik Indonesia Tahun 2009 Nomor 130, Tambahan Lembaran Negara Republik Indonesia Nomor 5049)
Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah (Lembaran negara Republik Indonesia Tahun 2014 Nomor 244, Tambahan Lembaran Negara Republik Indonesia Nomor 5587)
Peraturan Daerah Provinsi Bali Nomor 1 Tahun 2015 tentang Perubahan atas Peraturan Daerah Provinsi Bali Nomor 1 Tahun 2011 tentang Pajak Daerah (Lembaran Daerah Provinsi Bali Tahun 2015 Nomor 1; Tambahan Lembaran Daerah Provinsi Bali Nomor
Abstract viewed = 114 times
PDF downloaded = 189 times
