THE IMPOSITION OF LAND AND BUILDING FORESTRY TAX BASED ON GOVERMENT REGULATION NUMBER 25 OF 2002 (Study In Association of Indonesian Forest Concessionaires Holders Office)
ABSTRACT: In writing
a thesis the
researcher discusses about
The Imposition Of
Land And Building Forestry Tax Based On Goverment Regulation
Number 25 Of 2002. The imposition PBB of forestry will be a excess or
deficiency. Tax payment must
be paid by
forest concessionaires holder.
Besides that the imposition PBB
forestry has heavy
was not efficient,
the researcher will
analize the implementation in
the field. The
approach method used
in this thesis
is Juridical-Empirical,
discusses and analize
the legal issues
which is set by
juridical with towards fact empirical in the field. Data analysis technique
used is descriptive qualitative.
Based on the research writer have outcomes, that implementation is still
held by businessmen forest, with
the process of
payments are not
complicate entrepreneurs the forest
as taxpayer.But no,
with total NJKP
according to government regulation
no 25 2002.Njkp
to 40 %
ineffective when worn
on land forest. See facts
in the field
we need to
hope the government
do the review
against imposition pbb in the forest.
Author: MEGISTA NOVINAGARI
Journal Code: jphukumgg140034
