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

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