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首页> 外文期刊>Journal of Law, Policy and Globalization >Reconstruction of Cigarettes Taxes Setting of Republic of Indonesia Law Number 28 of 2009 on Regional Tax and Regional Levies
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Reconstruction of Cigarettes Taxes Setting of Republic of Indonesia Law Number 28 of 2009 on Regional Tax and Regional Levies

机译：印度尼西亚共和国2009年第28号法，关于地方税和地方税的香烟税设置的重建

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The purpose of this dissertation research is to understand and analyze the occurrence of inconsistencies and disharmonies oflegal arrangements on cigarette tax in Act No. 28 Year 2009 on Regional Taxes and Regional Levies, to find and formulate alternative cigarette taxes arrangements which are ideal in accordance with the principles of justice, the principle of expediency, and the principle of legal certainty. Conclusion of this research is inconsistency and disharmonies of legal arrangements and law of cigarette taxes on Law Number 28 Year 2009 on Regional Taxes and Regional Levies occurs because the legislators equate between the local tax and surcharge; the nature of cigarette taxes which is objective has not been consistently functioned towardscigarettes taxation, budgetair or regul e rend functions, and less precise use of the cigarette taxes. Reconstruction of legal arrangements and lawon cigarette taxes is assessed on the principle of justice: the distribution division of cigarette tax revenue based on the number of real results of cigarette tax on each of the province and district or city. Reconstruction of legal arrangement and laws on cigarette taxes is assessed on the principle of expediency: the necessary separation of the source of funding for public health services for affected disease due to the effects of secondhand smoke and reconstruction of cigarette tax settings is assessed on the principle of legal certainty, changes to the provisions of Article 1 point 19 and Article 27 of Law No. 28 year 2009 on Regional Taxes and Regional Levies. Recommendation of this study is that The government needs to affirm the direction regul e rend function in cigarette tax collection by increasing the number of cigarette tax rates. The House of Representatives and the Government needs to amend the provisions of Article 1 point 19 and Article 27 of the Law No. 28 Year 2009 on Regional Taxes and Levies. The provincial government, district, or municipality should establish Pulmonary Medicine Center that specializes in serving the citizens who are affected by disease due to the impact of cigarette smoke, so cigarette tax revenue allocation looks real.
机译：本论文研究的目的是了解和分析《 2009年第28号地区税和地区税法》中关于卷烟税法律安排不一致和不协调的情况，以发现并制定符合以下条件的理想卷烟税安排：正义原则，权宜原则和法律确定性原则。这项研究的结论是，由于立法者在地方税与附加税之间取得了一致，因此发生了2009年《第28号地方税和地方税法》上的法律安排和卷烟税法律的不一致和矛盾。客观上，卷烟税的性质并未始终如一地发挥作用，以实现卷烟税，预算空气或法规的功能，以及卷烟税的不精确使用。法律安排和卷烟税法的重建是根据正义原则进行评估的：卷烟税收入的分配划分基于各省和地区或城市中卷烟税实际结果的数量。权宜之计是对香烟税法律安排和法律的重建的评估：由于二手烟的影响，公共卫生服务用于受影响疾病的必要资金来源的必要分离，以及对香烟税设置的重建是根据该原则进行的。法律确定性方面，对2009年第28号法律（关于地区税和地区税）的第1条第19点和第27条的规定进行了更改。这项研究的建议是，政府需要通过增加卷烟税率的数量来确认卷烟税征收中的监管职能。众议院和政府需要修改《 2009年第28号地区税法》第1条第19款和第27条的规定。省政府，地区或市政府应该建立肺医学中心，专门为因卷烟烟雾而受疾病影响的公民提供服务，因此，卷烟税收收入看起来是真实的。

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