SISTEM PAJAK MASA PENDUDUKAN JEPANG DI JAWA TAHUN 1942-1945

Abstract

This study aims to determine the tax system and the types of taxes levied on residents in Java during the
Japanese occupation in 1942-1945. Based on the analysis of various sources, it can be seen that the imposition
of regular and permanent taxes has been carried out since the colonial era. However, Indonesia had previously
recognized taxes during the royal era which were called tribute. During the colonial period and the Japanese
occupation, tax collection was an important issue because of its burdensome effect on society. Japan did not
make many changes in the field of taxation. The tax rules mostly continued the rules of the Dutch Colonial
government but there were several things that changed including the legal basis or law on taxes, the names
of taxes and institutions were replaced with Japanese names and also the employee system that changed had
to take a civil service entrance exam test first. The types of taxes applied during the Japanese occupation
included vehicle tax, animal tax, namely dogs, income tax, special war tax, land tax, and liquor tax.