KELEMAHAN PENERAPAN CLOSED LIST SYSTEM SERTA IMPLIKASINYA DALAM PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN
The Act No. 28 of 2009 of Regional Tax and Retribution is intended to support regional head through tax sector in order to conduct implementation of regional autonomy. There are significant changes in the new law among others are transfer of BPHTB as Districts Tax and implementation of close list sy...
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| Format: | Article |
| Language: | Indonesian |
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University of Diponegoro, Faculty of Law
2014-01-01
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| Series: | Masalah-Masalah Hukum |
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| Online Access: | https://ejournal.undip.ac.id/index.php/mmh/article/view/9033 |