UNIVERSITAS SUMATERA UTARA
FAKULTAS EKONOMI
MEDAN
PENANGGUNGJAWAB SKRIPSI
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: JACKSON A. SIMANJUN1AK
: 940501031
:EKONOMIPEMBANGUNAN
: ANALISIS PERENCANAAN
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PENANGGUNG JAWAB II
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130
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2000
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ｾABSTRACT
Within the Republic of Indonesia, where livelihood of the population and the
economy of the state are mostly agrarian
in
nature, land including waters and natural
resources contained in it has a vital function in the development of a just and
prosperous society based on Pancasila state philosophy and the constitution of 1945.
Therefore it is proper for the parties that obtain benefits from land and its natural
resources, as they enjoy certain rights from the authority of the state, to give up
part
of the comfort gain to the state through tax payment.
Taxation is one of
the government acceptance resources which is very
important for the excecution and to increase the national development. Taxation is
aim to increase the prosperity and people welfare, and that's why it needs to be
manage.
It
is necessary to make a plan that aim to confirm the Tax on Land and
Buildings acceptance target. A plan which attend to the economic condition, the Tax
on Land and Buildings basic assesment, the Tax on Land and Buildings potency, the
phase of plan and also with the other reIevan factors, so then it will give the
realization of acceptance that is suitable with the plan. A good plan will not burdened
the people to pay their obligation, to pay their tax.
The Tax on Land and Buildings is a state's
tax
that is manage by the General
Directorate of Taxation. The receipts from this
tax are directed toward the purpose of
serving public interest in the region concerned, hence the major portion of these
tax
receipts will be allocated to the regional administration. The portion for the district is
90 % and for the central government is 10 %. So the greater portion of Tax on Land
and Buildings result will be given to the district government. The use of tax in this
way by the respective regions will stimulate the public to fulfil their
tax payment
obligation, which at the same time reflects the spirit of mutual assistance on the part
ofthe population in development financing.
