KEPASTIAN NILAI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MELALUI HIBAH BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH
Daftar Isi:
- In the collection of tax on the acquisition of land and building rights (BPHTB) through grants, it is conducted by the Regional Revenue Service under Regional Regulation No. 1 of 2011 on BPHTB article 4 paragraph 2 letter c of pricing in the calculation of tax on BPHTB in the making of the deed of grant based on Market Value. The problem in the Thesis about the inheritance of different religions is 1. How the Certainty of Arrangement of Value of Customs Acquisition of Land and Building Rights pursuant to Law Number 28 Year 2009 regarding Regional Tax and Local Retribution to Grant and Certainty Regulation on the Right of Refund of Tax Payment Excess BPHTB in the event of a tax overpayment in the Grant process. And How the Role of Official Officer of the Deed of Land in the collection of Tax on Acquisition of Land and Building Right on Grant. The method used in this research is the Normative Juridical and Empirical Research which analyzes a truth and the validity of law on the in concreto law event in society. From the research, it is known that the legal certainty concerning the right of Refund of Tax Payment of Acquisition of Land and Building Rights in the event of Excess Tax Payment in the process of transition of rights through Grant is guaranteed by the provisions as mandated in the provisions of Law Number 28 Year 2009 regarding Regional Tax and Levy. About. The role of a Notary as Land Acquisition Officer in collecting Land Acquisition Duty on grant in relation to the deed he made an active role requires and ensures that the payment of Tax on Acquisition of Land and Building Rights has been done by the taxpayer, then the land transfer and building through the grant, but if no payments are made to the Acquisition of Land and Building Rights by the taxpayer, the transfer of rights to land and buildings through grants can not be carried out.