Juridical Review of the Principles and Systems of Collecting Local Taxes in National Development

14 Pages Posted: 12 Oct 2022

See all articles by Abioso SenoAji

Abioso SenoAji

Diponegoro University - Faculty of Law

Joko Setiono

Diponegoro University - Faculty of Law

Budi Santoso

Diponegoro University - Faculty of Law

Date Written: July 21, 2022

Abstract

This study aims to analyze the juridical review of the principles and systems of local tax collection in national development. The research method used is normative juridical. The results showed that tax collection was carried out based on the principle of "Four common of taxation" or "The four maxims" which contained; 1) Principle of Equality (principle of balance with ability or principle of justice), 2) Principle of Certainty (principle of legal certainty), Principle of Convinience of Payment (principle of tax collection on time), 4) Principle of Economy (principle of economics). The taxation system in Indonesia adopts a self-assessment system, where taxpayers are given full trust to calculate, calculate and pay taxes owed in accordance with the provisions of tax laws and regulations. Tax collection is a manifestation of the obligation and participation of taxpayers to finance the state and national development.

Keywords: principles, system, tax collection, local taxes, national development

JEL Classification: K

Suggested Citation

SenoAji, Abioso and Setiono, Joko and Santoso, Budi, Juridical Review of the Principles and Systems of Collecting Local Taxes in National Development (July 21, 2022). Available at SSRN: https://ssrn.com/abstract=4225264 or http://dx.doi.org/10.2139/ssrn.4225264

Abioso SenoAji (Contact Author)

Diponegoro University - Faculty of Law ( email )

Joko Setiono

Diponegoro University - Faculty of Law

Budi Santoso

Diponegoro University - Faculty of Law

Indonesia

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