TAX COOPERATION BETWEEN REGIONAL GOVERNMENT AND THE PROSECUTOR'S OFFICE IN COLLECTING LOCAL TAX ARREARS IN THE PERSPECTIVE OF LEGISLATION

Abstract

The results of the study indicate that 1) The form of cooperation between the regional government and the Prosecutor's Office in collecting regional tax arrears in the Regency/City in Indonesia that tax Actenforcement through socialization, mediation, supervision aimed at increasing revenue from regional taxes is based on Article 30 Paragraph (2) of the Prosecutor's Office Actin the field of Civil and State Administration, but this form of settlement is contrary to the General Provisions of Taxation Actwhich does not give authority to other institutions other than the DPPKAD of West Bandung Regency and the Bapenda of Bekasi City to settle tax arrears. In addition, the General Provisions of Taxation Actto date has not regulated the legality of mediation as a method of settling tax arrears; 2) The legal validity of the authority of the regional government and the Prosecutor's Office in collecting regional tax arrears in Regency/City in Indonesia that the General Tax Provisions Actuntil now has not regulated the legality of mediation as one of the methods of resolving tax arrears.