Menelaah Narasi Kebijakan Pajak Daerah Dalam UU No. 1 Tahun 2022: Sebuah Tinjauan Literatur

 The advancement of a regional tax obligation body is among the plan styles of Legislation No. 1 of 2022. Nevertheless, Legislation No. 1 of 2022 focuses solely on product tax obligation legislation, like modifications towards regional tax obligation tolls, as well as creates no recommendation towards official tax obligation legislation, like the revival of local tax obligation gathering techniques. Whereas tax obligation legislation can easily in theory be actually categorized right in to 2 classifications, specifically product tax obligation legislation as well as official tax obligation legislation. The short post utilizes a lawful doctrinal technique along with a conceptual method. This short post advancements the academic disagreement that financial decentralization is actually top-down in attributes, that modifications in regional tax obligation plan are actually created simply towards satisfy nationwide financial goals, certainly not towards develop local tax obligation bodies in reaction towards local initiatives. The report starts along with a conversation of financial decentralization, the plan narrative rooting Legislation No. 1 of 2022, as well as the pushing have to alter community tax obligation gathering plans. The examine surmises that there's a plan essential towards enhance community tax obligation compilation regulations towards equal the plan environment's development in the electronic as well as internet+ (web and also)

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