Limitation of Land Tax Regulations as an Instrument for Land Tenure Management

DOI

10.2991/assehr.k.211014.020How to use a DOI?

Keywords

Land Tax, Land Tenure, Law Enforcement

Abstract

This study aims to determine: (i) whether the regulation of Land Tax can work as an instrument for structuring land tenure (ii) to find out what prerequisites must be prepared by tax law so that it can work as an instrument for managing land tenure. This study used normative legal research methods. with a conceptual approach (conceptual approach). Legal materials were analyzed qualitatively juridically. The results of the study were that the first tax collection system in Indonesia uses a self-assessment system, but in its implementation there are still problems in the form of shortages in payments based on fiscus calculations (Official Assessment). Second, in creating the land tenure tax law, it can be effective, the land tenure tax regulation must be able to create public trust in the government and tax collection does not only prioritize the interests of state treasury income without considering the socio-economic capabilities of the people.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Andhyka Muchtar
AU  - Jamal Wiwoho
AU  - Lego Karjoko
PY  - 2021
DA  - 2021/10/16
TI  - Limitation of Land Tax Regulations as an Instrument for Land Tenure Management
BT  - Proceedings of the International Conference on Environmental and Energy Policy (ICEEP 2021)
PB  - Atlantis Press
SP  - 85
EP  - 89
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211014.020
DO  - 10.2991/assehr.k.211014.020
ID  - Muchtar2021
ER  -