SERVICES RECEIVED BY THE COMMUNITY AS TAXPAYERS BASED ON APPLICATION OF REGIONAL TAX EXPENSES REGULATED IN LAW OF THE REPUBLIC INDONESIA NUMBER 28 YEAR 2009 CONCERNING LOCAL TAXES AND CHARGES

DOI:

https://doi.org/10.25041/cepalo.v4no2.2067

Abstract

Tax as an economic instrument which is the main souce of income for a country and is the obligation of every citizen as regulated in the 1945 Constitution of the Republic of Indonesia. Taxes in Indonesia are divided into central and regional taxes according to their authority. Taxes as a support for regional revenues are not optimal if regulations and policies made by local governments overlap with national tax policies. From the community perspective, the ratio of local retribution revenue is higher than the ratio of local tax revenue because the community wants proper service so that the government must provide standard service parameters for the community for its contribution in paying taxes. The government is expected to be able to provide services that are equivalent to the public as taxpayers so that people can feel benefit from the payment. Based on this, the problem to be discussed are how the standard of local tax services in Indonesia?  and how to balance the local tax burden with the services provided to community? This writing is to determine the balance of the regional tax burden with the services provided to the community. This type of research uses normative research by using secondary data. The data collection method is carried out by systematically applying written legal materials and literatures. The result show that the services provided to the community from local tax revenues can be measured through two parameters as a form of counter achievement for tax levied sector, there are formal parameters and ideal parameters. The contradiction must be in accordance with its designation and specified in the law and its implementing regulations.

Keywords:

Expense, Local, Services, Tax,

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Authors

  • Salsabila Aufadhia Ilanoputri Fakultas Hukum, Pascasarjana Universitas Indonesia

Published

2020-09-29

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