Authors:

Ketut Sista Putri Wijaya, A. A. Gde Oka Parwata

Abstract:

“Customs Acquisition of Land and Building (BPHTB) is one type of tax potential in the Badung regency especially with the tourism industry and the utilization of very developed land and buildings. Based on the Act No. 28 Year 2009 on Regional Tax and Levies, hence it the district/city in this paper especially Badung regency has the authority to levy BPHTN. With the methods and approaches of writing normative law, this paper describes the arrangement of BPHTB and also the authority of Badung regency to levy BPHTB conducted by Revenue Office of Badung regency.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/kerthanegara/full-8978

Published

2021-11-09

How To Cite

SISTA PUTRI WIJAYA, Ketut; OKA PARWATA, A. A. Gde. KEWENANGAN PEMERINTAH DAERAH KABUPATEN BADUNG MEMUNGUT BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN.Kertha Negara : Journal Ilmu Hukum, [S.l.], may 2014. Available at: https://jurnal.harianregional.com/kerthanegara/id-8978. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol. 02, No. 03, Mei 2014

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License