Influence of Land and Building Tax and Income Tax Acceptance to Government State Budget (APBN)

Abstract

The implementation of a country with a good cost is great. The more funds raised and used as much as possible for the welfare of society can describe the welfare of a country. The money is certainly not obtained easily. It takes hard work to get these funds. Tax is one of the most important sources of state revenues to fill the State Treasury in many countries and not many countries whose sources of income are not tax-dependent. Few countries include Saudi Arabia, and some rich countries in the Middle East and Brunei Darussalam. Taxes are levied under the Law of a Taxpayer who has met both subjective and objective requirements. In Indonesia the dominant tax once serves as a filler of State Treasury, in this case the State Budget. For that we need optimal hard work to collect taxes and no less important is also seriously prepare the state budget. The hope of taxes obtained and managed in the state budget can prosper the people.

Keywords: Land and building tax, Income Tax, and Government state budget