Abstract
Taxes as a source of State revenue are very important objects because most of the types of State revenue come from taxes. Due to this condition, it is necessary to have firm regulation for both tax authorities and taxpayers to maximize revenue from the tax sector. This writing aims to analyze the legality aspects of local government authorities in collecting and auditing local taxes. This is a normative legal research with a statutory approach and a conceptual approach. The results show that local government has the authority to collect local taxes as a consequence of the concept of regional autonomy, which emphasized that regional revenue is a source of financing for regional development. The Law of Local Taxation and Retribution provides greater authority to regions than before in administering regional taxes and levies. The enactment of the Regional Government Law and the Central and Regional Financial Balancing Law then regulates the expansion of tax objects and the determination of tax rates. Meanwhile, audit action in regional taxation is one of the efforts to save financial management by testing the correctness of the sustainability of financial planning and operations that are recorded in the form of taxpayer financial statements. This audit effort is part of the tax collection process regulated in the General Provisions and Tax Procedures in an effort to enforce central and regional tax collection.
Highlights
Taxes in general are public contributions to the State, which are based on statutory regulations and are coercive in nature, used to finance State expenditures in realizing the objectives of the State
The results show that local government has the authority to collect local taxes as a consequence of the concept of regional autonomy, which emphasized that regional revenue is a source of financing for regional development
This audit effort is part of the tax collection process regulated in the General Provisions and Tax Procedures in an effort to enforce central and regional tax collection
Summary
Taxes in general are public contributions to the State, which are based on statutory regulations and are coercive in nature, used to finance State expenditures in realizing the objectives of the State. The tax sector has been known as a strategic source of State revenue. State revenue from tax collection requires the lowest cost compared to others, for instance by foreign loans. Tax is defined as the transfer of wealth from the private sector to the public (government) based on the law, which can be enforced without getting compensation or public contributions to the state treasury (transfer of wealth from the private sector to the government sector), based on the law without getting reciprocal services is used to finance general expenditures in achieving goals excluding State finances.
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