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} }
Refworks Citation Data :
Article Metrics:
Last update:
Optimizing the Role of State Administrative Court Decisions in State Financial Recovery
The New Renewable Energy Consumption Policy of Rare Earth Metals to Build Indonesia's National Energy Security
Last update: 2024-11-23 15:06:00
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Law Reform and Master Program of Law, Diponegoro University as publisher of the journal. Copyright encompasses rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms, and any other similar reproductions, as well as translations.
Law Reform and Master Program of Law, Diponegoro University and the Editors make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in Law Reform journal are the sole and exclusive responsibility of their respective authors and advertisers.
The Copyright Transfer Form can be downloaded here: [Copyright Transfer Form Law Reform]. The copyright form should be signed originally and send to the Editorial Office in the form of original mail, scanned document or fax :
Dr. Kholis Roisah, S.H., M.Hum (Editor-in-Chief)
Editorial Office of Law Reform
Master of Law, Faculty of Law, Universitas Diponegoro
Jl. Imam Bardjo, SH No.1, Semarang, Indonesia 50241
Telp. (024) 8313493
Email: jurnalmih.undip@gmail.com
Has been indexed in:
Statistics
LAW REFORM (p-ISSN:1858-4810, e-ISSN:2580-8508) is published by Master Program of Law, Faculty of Law, Universitas Diponegoro under a Creative Commons Attribution-ShareAlike 4.0 International License.
