Usefulness of research Research objectives and Usefulness of research 1.
11 used to finance the State households in general. Local tax, the tax levied
by local governments both local provincial provincial tax and local level II tax district and city and used to finance local households each.
Includes provincial taxes and motor vehicle tax on water; vehicle registrations of motor vehicles and vehicles on water, motor vehicle fuel
tax, and tax collection and utilization of underground water and surface sea water. Tax district include hotel tax, restaurant tax, entertainment tax,
advertisement tax, street lighting tax, tax collection minerals group C, and parking tax. Siti Resmi 2009: 9
Siti Resmi 2009: 9 states that Procedures for tax collection consists
of stelsel tax, the principle of tax collection, and tax collection system. Stelsel tax; tax collections can be done in three stelsel, namely Stelsel real
Real; stelsel hereby declare that the imposition of taxes based on the object that actually happened hence the object is to tax income.
Therefore, the new tax collection can be done at the end of the fiscal year, i.e. after all the real income in a tax year is known. Stelsel assumed
fictitious. Stelsel hereby declare that the imposition of taxes based on the assumption regulated by law. With this stelsel means the amount of tax
payable in the current year can already determined or known at the beginning of the year. Stelsel mix; stelsel stated that taxation is based on a
combination of real and stelsel assumption. There are three principles of tax collections, namely Domicile
principle principle residence; this principle states that the State is entitled
12 to tax all income tax payers who are resident in its territory domestic or
foreign. Principle source, this principle states that the country of right to tax income sourced in territory without notice residential taxpayers. The
principle of nationality is stating that the imposition of taxes associated with the nationality of a State. Siti Resmi 2009: 10
Tax collection system has three systems namely Official Assessment System is tax collection system that gives the tax apparatus
authority to determine their tax returns each year in accordance with legislation applicable taxation. Self Assessment system is system of tax
collection which empowers taxpayers in determining their own amount payable each year in accordance with laws, and regulations that apply, and
therefore taxpayers entrusted to: calculate your own tax returns, calculate their own tax returns pay, reporting, and account for their tax returns. With
a holding system is tax collection system that gives authority to a third party designated to determine the amount of tax payable by taxpayers in
accordance with taxation legislation requirements. Siti Resmi 2009: 11 According to Adam Smith in his book The Wealth of Nations that
in order to attempt the collection of tax fairness objective. That is, the underlying principle of the collection is general and equitable. The
principle of taxation is known as The Four Maxims or Smiths Cannon, namely:
a. Equality, equality in tax burden, according to the ability of the taxpayer.
13 b.Certainty, run a firm, clear and definite.
c. Convenience, not pressing the taxpayer, pays taxes willingly. d.Economy, tax collection costs are not greater than the total tax
revenue.