Administrative Law & Governance Journal
Vol 1, No 2 (2018): Administrative Law & Governance Journal

Tinjauan Komparatif atas Pemungutan Pajak Parkir Sebagai Salah Satu Obyek Pajak Kabupaten/Kota Dengan Beberapa Jenis Pajak Pusat

Sa'adah, Nabitatus (Unknown)

Article Info

Publish Date
08 Aug 2018


This study aims to know tax collection tax as one of the object of tax district/city with some type of tax center. The research method used in this research is normative legal research using qualitative analysis. The results showed that the Tax Income Tax Income Tax (PPh) and Value Added Tax (VAT) no the same effect. Keywords: Local Tax, Central Tax, Tax Object, Tax Collection

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Administrative Law & Governance Journal (e-ISSN 2621-2781) or abbreviated as ALJ is a scientific journal as a forum for lecturers and students who explore and interest the Law of State Administration in Indonesia. Containers for research publications of lecturers and research publications. ALJ is ...