Law Implementation Problem of Duty of Right on Land and Building in Batu City, Malang City. and Malang Regency

DOI

10.2991/assehr.k.200515.100How to use a DOI?

Keywords

regulation fraud, self-assessment system, duty of right on land and building

Abstract

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

Copyright

© 2020, 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  - Ahmad Redi
AU  - Zendy Sellyfio Ardiana
PY  - 2020
DA  - 2020/05/20
TI  - Law Implementation Problem of Duty of Right on Land and Building in Batu City, Malang City. and Malang Regency
BT  - Proceedings of the Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2019)
PB  - Atlantis Press
SP  - 599
EP  - 605
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200515.100
DO  - 10.2991/assehr.k.200515.100
ID  - Redi2020
ER  -