PENGENAAN PBB TERHADAP MASYARAKAT DI WILAYAH KAWASAN RAWAN BENCANA III MERAPI DI PROPINSI DIY BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH

KIRANA, FRANSISKA DYAH AYU CHANDRA (2017) PENGENAAN PBB TERHADAP MASYARAKAT DI WILAYAH KAWASAN RAWAN BENCANA III MERAPI DI PROPINSI DIY BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH. .. pp. 1-12. ISSN .

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Abstract

Based on the importance of taxation in a particular land and building tax from the people of Region Disaster Prone III Merapi in Yogyakarta Province based on Law Number 28 Year 2009 on Regional Taxes and Levies in the removal process and Building Tax Rural the urban-related eruptions that occurred in the year 2010. With the transfer of authority KPP Pratama Sleman to Dinas Pendapatan Daerah as tax authorities / competent authority in the field of taxation set out in the transitional rules The purpose of this research is to provide an overview on the imposition of property taxes to the communities in disaster prone Region III Merapi in Yogyakarta based on Law Number 28 Year 2009 on Regional Taxes and Levies. To achieve the objectives of this study, the type of research is normatife-juridical the research done by focusing on the positive norms turned away legislation which in this case focus at-Law Number 28 Year 2009 on Regional Taxes and Levies. Coupled with the conduct interviews with respondents that contains questions regarding matters related to the research. The results showed that the imposition of tax on land and building to the community Disaster Prone Region III Merapi in Yogyakarta based on Law Number 28 Year 2009 on Regional Taxes and Levies carried out according to the procedures only come into force in 2014 for the transitional rules

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