7. Pendaftaran Objek Pajak PBB Yang Harus Dilakukan Oleh Perorangan Sebagai Hasil Dari Pembaharuan Pajak (Tax Reform)

Nama  : Meiti Asmorowati Biodata  :   Meiti Asmorowati, SH. Dosen Tetap Sekolah Tinggi Hukum Bandung (STHB). Lektor dalam Mata Kuliah Hukum Acara Perdata dan Hukum Agraria. Sarjana Hukum (S1) dari Fakultas Hukum Universitas Padjadjaran (UNPAD) tahun 1987.   Abstraksi     In the framework of upholding justice, there need to be a certainty of law in the field of tax. Tax defines a transfer of property from private sector to public sector based on legislation, and it is used to finance public expense to achieve the goal out side the Government finance. Whereas PBB is kind of tax burdened to land and building. PBB is a direct tax given to the Regional Government.   Download Attachment