PELAKSANAAN PERATURAN WALIKOTA PEKALONGAN NOMOR 35 TAHUN 2010 TENTANG SISTEM DAN PROSEDUR PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SERTA PERMASALAHANNYA
DI KOTA PEKALONGAN
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Institusion
Universitas Islam Sultan Agung
Author
Ikayanti, Ikayanti
Subject
K Law (General)
Datestamp
2018-01-23 03:56:59
Abstract :
Taxes are the largest source of state income that is used for the welfare of the people. One of the taxes levied by the district/municipality government is the acquisition of land and building rights(BPHTB). This tax is charged to supplement original regional income. In Kota Pekalongan, BPHTB is still a problem. The purpose of this research is to know, to describe and to examine the implementation of Perwal Pekalongan Number 35 Year 2010, constraint of Perwal Pekalongan No. 35 Year 2010 implementation, and also effort to overcome obstacle of Perwal Pekalongan No. 35 Year 2010. This study uses a sociological juridical approach, which is descriptive analysis, with data used are primary data and secondary data, namely through interviews and literature study, which is then analyzed qualitatively. The results of the research indicate that: (1) the implementation of Perwal Pekalongan Number 35 Year 2010 includes the handling of deeds of transfer of land and/or building rights, payment of BPHTB, research of BPHTB Regional Tax Payment, registration of deed of transfer of land and/or building, reporting of BPHTB, billing, and subtraction; (2) the obstacle faced in the implementation of Perwal Pekalongan Number 35 Year 2010 is taxpayer dishonesty about real price of the value of the tax object. Taxpayers do not want to pay in accordance with the specified amount and ask for BPHTB reduction; (3) the effort to overcome the obstacle of Perwal Pekalongan Number 35 Year 2010 by checking the location of object subject to BPHTB, for the taxpayer can not afford to be deducted and adjusted to the condition of the taxpayer. Keywords : Mayor Regulation and Customs Acquisition of Land and Building Rights
Taxes are the largest source of state income that is used for the welfare of the people. One of the taxes levied by the district/municipality government is the acquisition of land and building rights(BPHTB). This tax is charged to supplement original regional income. In Kota Pekalongan, BPHTB is still a problem. The purpose of this research is to know, to describe and to examine the implementation of Perwal Pekalongan Number 35 Year 2010, constraint of Perwal Pekalongan No. 35 Year 2010 implementation, and also effort to overcome obstacle of Perwal Pekalongan No. 35 Year 2010. This study uses a sociological juridical approach, which is descriptive analysis, with data used are primary data and secondary data, namely through interviews and literature study, which is then analyzed qualitatively. The results of the research indicate that: (1) the implementation of Perwal Pekalongan Number 35 Year 2010 includes the handling of deeds of transfer of land and/or building rights, payment of BPHTB, research of BPHTB Regional Tax Payment, registration of deed of transfer of land and/or building, reporting of BPHTB, billing, and subtraction; (2) the obstacle faced in the implementation of Perwal Pekalongan Number 35 Year 2010 is taxpayer dishonesty about real price of the value of the tax object. Taxpayers do not want to pay in accordance with the specified amount and ask for BPHTB reduction; (3) the effort to overcome the obstacle of Perwal Pekalongan Number 35 Year 2010 by checking the location of object subject to BPHTB, for the taxpayer can not afford to be deducted and adjusted to the condition of the taxpayer. Keywords : Mayor Regulation and Customs Acquisition of Land and Building Rights
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