PENERAPAN SISTEM SELF ASSESSMENT PADA PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP TRANSAKSI JUAL BELI HAK ATAS TANAH DAN BANGUNAN DI KOTA SURAKARTA

Baskoro, Adityo Bayu (2017) PENERAPAN SISTEM SELF ASSESSMENT PADA PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP TRANSAKSI JUAL BELI HAK ATAS TANAH DAN BANGUNAN DI KOTA SURAKARTA. Masters thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT Adityo Bayu. S351308001. THE APPLICATION OF SELF ASSESSMENT SYSTEM ACQUISITION OF DUTY COLLECTION OF LAND AND BUILDING (BPHTB) OF TRANSACTION SALE OF LAND AND BUILDINGS IN SURAKARTA CITY. Program Kenotariatan Fakultas Hukum Universitas Sebelas Maret The purpose of this study is to investigate the application of self-assessment system in collecting BPHTB in Surakarta and also the burdens encountered in its implementation. This thesis using empirical research methods. Primary data and secondary data obtained through literature and interviews with research subjects, especially those involved in the implementation of the collection BPHTB. Implementation procedures of Collecting Customs Acquisition of Land and Buildings conducted by DPPKA by Mayor Regulation No. 1 of 2013 is not in accordance with the rules contained in the Regional Regulation No. 13 of 2010 on BPHTB, in this case the taxpayer is unable to perform payments Customs Acquisition Rights Land and Building Self Assessment System manner but with the Official Assessment System because of validation. This means that the DPPKA violates the principle of personality, the principle of freedom of contract and abuse of authority. Taxpayer Compliance in determining the magnitude of NPOP Sale and purchase of land and buildings affected by several things and also can be viewed from several perspectives, which are from the Duty of taxpayer,The Notary / PPAT, and also DPPKA. Although the collection system Tax on Acquisition of Land and Building (BPHTB) Sale and purchase of land and buildings in Surakarta become Official Assessment System. It is recommended that Mayor Regulation No. 1 Year 2013 on Implementation Guidelines for Local Regulation regarding BPHTB Surakarta is adjusted to use Self Assessment system that is in accordance with Government Regulation No. 91 Year 2010 and the Regional Regulation No. 13 of 2010 on BPHTB. Keywords: BPHTB, Sale and Purchase, Land and Building, Regulation

    Item Type: Thesis (Masters)
    Subjects: K Law > K Law (General)
    Divisions: Pasca Sarjana
    Pasca Sarjana > Magister
    Pasca Sarjana > Magister > Magister Kenotariatan
    Depositing User: Nanda Rahma Ananta
    Date Deposited: 02 Sep 2017 17:44
    Last Modified: 02 Sep 2017 17:44
    URI: https://eprints.uns.ac.id/id/eprint/34377

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