Peranan Pemerintah Daerah Dalam Pengelolaan Pajak Bumi dan Bangunan Berdasarkan Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah

Abstract

Land and and Building Tax (PBB) as a very important local tax to be implemented in order to increase Revenue and Expenditure (Budget). For serious step that's needed for any local government to develop regional regulation as a basis for land and building tax collection. Preparation of Regulation on Land and Building Tax is a mandate of Law Number 28 Year 2009 on Regional Taxes and Levies, for land and building tax no later than December 31,2013 the area had already made the Regulation on Land and Building Tax. Department of Finance and Asset Management