BibTex Citation Data :
@article{LR15754, author = {Aprilianita A’in and Budi Ispriyarso}, title = {ANALISIS YURIDIS AKIBAT PERUBAHAN PAJAK BUMI DAN BANGUNAN (PBB) DARI PAJAK PUSAT MENJADI PAJAK DAERAH TERHADAP DAERAH TERTINGGAL (STUDI DI KABUPATEN SITUBONDO PROVINSI JAWA TIMUR)}, journal = {LAW REFORM}, volume = {11}, number = {1}, year = {2015}, keywords = {Daerah Tertinggal; Pajak Daerah; PBB}, abstract = {PBB merupakan pajak pusat yang hasil penerimaannya 90% untuk daerah, 10% untuk pusat kemudian dibagi ke daerah secara merata. Berlakunya UU Nomor 28 Tahun 2009 tentang PDRD, maka PBB P2 menjadi pajak daerah dengan hasil penerimaan PBB P2 100% sebagai penerimaan daerah, dimana semua daerah diharuskan mandiri. Perubahan PBB P2 memudarkan semangat gotong-royong sebagai falsafah negara Indonesia sehingga terjadi kesenjangan antar daerah.Kemudian, perubahan PBB P2 pada Kabupaten Situbondo sebagai daerah tertinggal mengakibatkan meningkatnya penerimaan PBB P2, namun pemerintah Kabupaten Situbondo perlu merevisi Perda Nomor 4 Tahun 2011 tentang Pajak Daerah agar klausul PBB P2 dimasukan dalam jenis pajak daerah.}, issn = {2580-8508}, pages = {1--11} doi = {10.14710/lr.v11i1.15754}, url = {https://ejournal.undip.ac.id/index.php/lawreform/article/view/15754} }
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