Redi, Ahmad and Ardiana, Zendy Sellyfio Law Implementation Problem of Duty of Right on Land and Building in Batu City, Malang City. and Malang Regency. Law Implementation Problem of Duty of Right on Land and Building in Batu City, Malang City. and Malang Regency.

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Abstract

Since the enactment of Law Number 6 of
1983 concerning general provisions and taxation procedures, the
Indonesian taxation system absolutely adheres to the selfassessment

system which is then marked as policy reform. The
change of the taxation system is due to the lack of
effectiveness of the procedures and implementation of taxation
on the official
assessment system which is considered not to
be managed properly. The application of the BPHTB
collection system with the self-assessment system is the
authority of the taxpayer to report, calculate, and pay them to
own taxes. In contrast to tax collectors simply leaves the data on
the BPHTB filing file submitted by the taxpayer, but also must
check the truth of the material. To carry out the inspection, of
course, there must be an implementing regulation that regulates
it as mandated in Article 170
Paragraph (1) and Paragraph (3)
of Law Number 28 of 2008 concerning regional tax and
regional retribution.But, in fact, tax collectors do not impose
tax collection using the self assessment system was mandated by
implementing regulations. However, what the tax collector
does also has
advantages for the taxpayer himself, such as not
having to pay a fine if there is a lack of payment. In this case,
changes in implementing regulations are needed both in Batu
City, Malang City, and Malang Regency.

Item Type: Article
Subjects: Penelitian > Fakultas Hukum
Divisions: Fakultas Hukum > Ilmu Hukum
Depositing User: Puskom untar untar
Date Deposited: 16 Dec 2020 18:30
Last Modified: 16 Dec 2020 18:30
URI: https://repotest.untar.ac.id/id/eprint/13510

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