Abstract :
Taxes are a vital source of revenue for the country that is used to carry out the
development for all levels of society in Indonesia, so there is need for management to
increase public participation in accordance with their respective capabilities as described in
the Pancasila which aims to improve the prosperity and welfare. It is inevitable that the tax
has an important role in supporting the implementation of the state, particularly to
development financing. Therefore, we need a policy to increase tax revenues. One of the
policies conducted by the Directorate General of Taxation is to do a tax reform that is in the
form of improvements to policy and tax administration system. This is the way taken by the
government to improve services the society in the field of taxation.
One of type taxes is Land and Building Tax is a direct tax which the tax payments that
can not be delegated to other parties, but must be a direct burden for taxpayers, which is
levied by the central government used to finance the home country and result of the tax is
largely handed back to government area to finance the expenditure needs of local
government concerned. Land and Building Tax charged on the actual state of an object such
tax. Various circumstances or events, due to changes in the environment and the positive
impact of development, such as the development of more advanced economies may lead to
rising land prices, financial conditions are poor, the tax object struck by natural disasters, or
because of other extraordinary. Including the definition of natural disasters are earthquakes,
floods, soil, landslide, volcano eruption, and so on. While the definition of other causes is a
remarkable fire, drought, disease and plant pests which cause the taxpayer both Personal
and Company feel that the land and building tax is too high to be fulfilled, then the taxpayer
can file a tax reduction Land and Building.
Keywords: Tax, Tax Services, Land and Building Tax, and Tax Reduction Land and Building.