HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAH DAERAH TERHADAP PUNGUTAN PAJAK TAMBAHAN (OPSEN)

Abstract

^{Tax is one of the mandatory contributions that must be given to the state to be used for the welfare of the community. Local governments have the authority to implement additional tax levies (opsen) based on the HKPD Law, but on the other hand, local governments (provinces and districts / cities) cannot be implemented because they do not yet have legal rules that bind and force taxpayers administratively. This research uses a qualitative approach with the type of normative legal research. Data collection techniques are carried out by examining legal norms and reviewing various relevant literature (books, journals, laws and regulations). The data analysis technique uses the theory of fiscal decentralization with a combined analysis of secondary data between primary, secondary, tertiary materials and drawing a conclusion. the results showed that the importance of organizing government interests through tax collection, but referring to the HKPD Law, especially regarding additional taxes (opsen) became a constraint. This is a consequence of legislation that must first be formed in order to have binding legal force that forces all taxpayers to pay taxes to local governments. Then it is important to harmonize with the principle of money function folows from the central government considering the large costs that will be incurred by local governments (provinces and districts / cities).}