Tinjauan yuridis pelaksanaan penetapan
Dasar pengenaan bea perolehan hak atas tanah dan bangunan (BPHTB) dalam jual beli tanah dan bangunan Di kabupaten klaten
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Institusion
Universitas Muhammadiyah Surakarta
Author
Irawan, Erick Augusta
, Dr. Shallman Al Farizi, S.E., S.H., M.Kn
, Dr. Shallman Al Farizi, S.E., S.H., M.Kn
Subject
KG Law (General)
Datestamp
2022-05-19 07:33:14
Abstract :
This research is motivated by the phenomenon that the implementation of the determination of the sale and purchase price of land and buildings as the basis for the imposition of BPHTB occurs abuse of authority by the tax authorities which results in injustice. The purpose of this study is to determine the implementation of the basic determination of the imposition of duties on the acquisition of land and building rights (BPHTB) in the sale and purchase of land and buildings in Klaten Regency and to find out the main obstacles in the implementation of the determination as the basis for imposing duties on the acquisition of rights to land and buildings (BPHTB). in the sale and purchase of land and buildings in Klaten Regency. The approach method in this research is empirical juridical, juridical approach is used to analyze various related laws and regulations, and empirical approach is used to analyze law which is seen as patterned community behavior in people's lives. The results of this study are in the implementation of determining the sale and purchase price of land and buildings as the basis for the imposition of BPHTB in Kab. Klaten, which should have been carried out with self-assessment, became an official assessment, so that the apparatus had abused their authority. The weaknesses are that the tax authorities carry out validation as a material research activity and ignore the implementation of the tax collection procedural law which can open up the potential for corruption.
This research is motivated by the phenomenon that the implementation of the determination of the sale and purchase price of land and buildings as the basis for the imposition of BPHTB occurs abuse of authority by the tax authorities which results in injustice. The purpose of this study is to determine the implementation of the basic determination of the imposition of duties on the acquisition of land and building rights (BPHTB) in the sale and purchase of land and buildings in Klaten Regency and to find out the main obstacles in the implementation of the determination as the basis for imposing duties on the acquisition of rights to land and buildings (BPHTB). in the sale and purchase of land and buildings in Klaten Regency. The approach method in this research is empirical juridical, juridical approach is used to analyze various related laws and regulations, and empirical approach is used to analyze law which is seen as patterned community behavior in people's lives. The results of this study are in the implementation of determining the sale and purchase price of land and buildings as the basis for the imposition of BPHTB in Kab. Klaten, which should have been carried out with self-assessment, became an official assessment, so that the apparatus had abused their authority. The weaknesses are that the tax authorities carry out validation as a material research activity and ignore the implementation of the tax collection procedural law which can open up the potential for corruption.
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