PERUBAHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DARI PAJAK PUSAT MENJADI PAJAK DAERAH
Duty of Acquisition Rights to Land and Building (BPHTB) is a tax imposed on the acquisition of land and or buildings. Its legal basis is the Act No. 21 of 1997 which was later amended by Act No. 20 of 2000. In its development under the provisions of Act No. 28 of 2009 on Local Taxes and Levies (PBOR...
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| Format: | Article |
| Language: | Indonesian |
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University of Diponegoro, Faculty of Law
2011-10-01
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| Series: | Masalah-Masalah Hukum |
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| Online Access: | https://ejournal.undip.ac.id/index.php/mmh/article/view/13087 |