PELAKSANAAN PUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) SETELAH DIBERLAKUKANNYA UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH DI KABUPATEN PRINGSEWU
| Main Authors: | , RUTH ROSIANA, , Dwi Haryati, S.H., M.H |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2011
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/90326/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=53194 |
Daftar Isi:
- The purpose of this study was to determine implementation of the levy collection of Rights to Land and Building in the District Pringsewu since the enactment of Law Number 28 Year 2009 on Regional Taxes and Levies (since January 1, 2011) and to determine the interests of protection of taxpayer rights BPHTB who got acquiring land rights and buildings. The nature of this research is empirical legal research, legal research is focused on field research using primary data as main data and secondary data as the data supporting the study. Ways and instrument of data collection in this thesis study is interviews with respondents to obtain data on field research and literature study to obtain data on library research. The results obtained by both primary data and secondary data were analyzed qualitatively and presented by descriptive. The results showed that 1) The charges in the District BPHTB Pringsewu since the enactment of Law no. 28 Year 2009 on Regional Taxes and Levies have not been fully implemented, because the basic collection of BPHTB not by regulation but by the Regional Assessment Letter dated Regent 973/07.a/D.04/2011 Number January 18, 2011, therefore it is occur inequality BPHTB voting in the District Pringsewu. There are some PPAT assist local governments in collecting BPHTB and there is some delay PPAT that helps local governments in collecting BPHTB NPOPTKP for the above transactions, transactions Rp.60.000.000 above, - (sixty million rupiahs). 2) Implementation BPHTB levies that are not based on local regulation, but by virtue of a Regent Decree No. 973/07.a/D.04/2011 dated January 18, 2011 that occurred in the District Pringsewu, cause is not fully happen protection of the interests of the rights of the Taxpayer BPHTB got acquiring land rights and buildings. That is because there are still some PPAT assist local governments in collecting BPHTB and some PPAT a delay assist local governments in collecting BPHTB NPOPTKP for the above transactions, transactions is Rp.60.000.000 above, - (sixty million rupiahs), so Automatic deed transfer of land rights can not be made, and on the other side of the Land Office will not process the transfer of land rights if BPHTB unpaid taxes, therefore a person or entity that would acquire land rights to land and / or building can not be using the right land and / or the building to the maximum, so it does not fully occur rights protection interests BPHTB taxpayer.