Juridical Review of the Principles and Systems of Collecting Local Taxes in National Development

This study aims to analyze the juridical review of principles and systems local tax collection in national development. The research method used is normative juridical. results showed that was carried out based on principle "Four common taxation" or "The four maxims", which contained; 1) Principle Equality (principle balance with ability justice), 2) Certainty legal certainty), Convinience Payment time), 4) Economy economics). taxation system Indonesia adopts a self-assessment system, where taxpayers are given full trust calculate pay taxes owed accordance provisions laws regulations. Tax manifestation obligation participation finance state