KEBIJAKAN JATUH TEMPO PBB-P2 DALAM RANGKA OPTIMALISASI PENERIMAAN PENDAPATAN ASLI DAERAH

Budi Suprianto, Sudi Fahmi

Abstract


A dilemmatic condition where when the low level of consciousness is burdened with an uncertain economy, restrictions and coercion of obligations will inevitably lead to disobedience and distrust. Why pay un tax PBB P2 years running but limited when the tax year mentioned 1 year? Of course, this question becomes interesting if the implementation of this maturity in the Regional Regulation of Indragiri Hilir Regency Number 1 of 2019 concerning Regional Taxes and Regent Regulation No. 25 of 2020 concerning guidelines for the implementation of the PBB P2 Vote is harmonized back to Law No. 28 of 2009 concerning Regional Taxes and Regional Levies. This study aims to analyze the concept of setting the maturity date of PBB P2 payments according to positive laws in Indragiri Hilir Regency. This research is a type of normative legal research. The results showed that there was a problem application of positive laws colored by the existence of vague norms (vage normen). So that with the meaning that will definitely encourage changes in the increase in the original income of the region.


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References


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