REGIONAL TAX LAW POLITICS IN THE ERA OF AUTONOMY FOLLOWING THE EFFECTIVENESS OF THE DECENTRALIZATION SYSTEM
The decentralization system impacts the change of the local tax regulation. Based on the Law No 34 of 2000 on local tax and retribution, local government may determine new kind of taxes besides what has established in this Law, but they must refer to the available criteria. Tax as one of the imp...
Format: | Article |
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Language: | English |
Published: |
Magister Ilmu Hukum Universitas Mataram
2013-08-01
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Series: | Jurnal IUS |
Online Access: | http://jurnalius.ac.id/ojs/index.php/jurnalIUS/article/view/241 |