Yusante, Dahliandis Romadona (2018) Tinjauan Terhadap Fungsi Pejabat Pembuat Akta Tanah Dalam Peralihan Hak Atas Tanah Dan Bangunan Yang Berkaitan Dengan Pemungutan Pajak (Studi Di Kantor Kecamatan Junrejo Kota Batu). Sarjana thesis, Universitas Brawijaya.
Abstract
Penulisan skripsi ini di latar belakangi oleh pelaksanaan pengalihan suatu jenis pajak, akan terdapat sejumlah kendala dan hambatan, terlebih apabila jenis pajak tersebut merupakan jenis pajak baru bagi daerah seperti BPHTB. Beberapa kendala tersebut dapat timbul dari pihak mana saja, baik yang bersumber dari kekurangsiapan pemerintah pusat, kekurangsiapan pemerintah daerah, kondisi di lapang, dan lain-lain. Kendala yang timbul perlu mendapat penanganan segera dan dicarikan pemecahannya untuk kelancaran pemungutan pajak daerah. Serta masalah yang sering kali terjadi yaitu pengurangan nilai transaksi pembayaran BPHTB oleh Wajib Pajak yang akan mengakibatkan berkurangnya pendapatan daerah. Bagaimana efektivitas hukum dalam pengenaan Bea Perolehan Hak Atas Tanah dan Bangunan di Kota Batu serta upaya mengatasi hambatan dalam pengenaan Bea Perolehan Hak Atas Tanah dan Bangunan di Kota Batu. Khususnya di Kecamatan Junrejo Batu. Fungsi PPAT adalah menjamin kebenaran materiil dan kebenaran formil dalam setiap akta peralihan hak atas tanah dan bangunan serta berperan juga untuk memeriksa kewajiban perpajakan yang harus dipenuhi berkaitan dengan peralihan hak tersebut. PPAT disini hanya berperan untuk memeriksa dan bukan memungut seperti tugas petugas pajak, sehingga tidak dapat dibebani tugas layaknya petugas pajak. Apalagi sampai diberikan sanksi yang berkaitan dengan perpajakan, hal tersebut sangat tidak relevan jika dikaitkan dengan fungsi PPAT yaitu untuk membuat akta-akta tanah. Bahwa pengenaan Bea Perolehan Hak Atas Tanah dan Bangunan di Kota Batu belum efektif karena belum adanya perolehan payung hukum yang jelas, walaupun telah terjadi transaksi peralihan hak atas tanah dan bangunan. Hal ini karena PERDA BPHTB yang ada belum mengatur tentang tata cara pembayaran BPHTB secara rinci dan jelas. Serta lemahnya koordinasi antar stake holder yang terkait, yaitu Dispenda, Notaris/PPAT, Kantor Pertanahan Kota Batu. Utang pajak hak atas tanah dan bangunan terjadi pada saat yang bersamaan dengan perbuatan peralihan hak yang dilakukan di hadapan PPAT, yaitu utang pajak itu lahir sejak dibuat dan ditandatanganinya akta peralihan hak atas tanah dan bangunan. Upaya yang dilakukan dalam mengatasi hambatan dalam Pengenaan Bea Perolehan Hak Atas Tanah dan Bangunan di Kota Batu, yaitu secepatnya merevisi PERDA Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) tentang tata cara pembayaran BPHTB secara jelas dan rinci yang berguna untuk menjelaskan pasal-pasal pada Perda nomor 2 Tahun 2011 tentang pajak Bea Perolehan Hak atas Tanah dan Bangunan BPHTB yang sering menimbulkan multi persepsi dikalangan Wajib Pajak (WP) BPHTB dan instansi terkait di Kota Batu, melihat Wajib Pajak membutuhkan kejelasan status tanah dan bangunan mereka, sehingga Pemerintah Daerah dengan segera mendapatkan peningkatan pemasukan Bea Perolehan Hak Atas Bangunan. Serta Menghimbau Wajib Pajak (WP) untuk membayar pajak sesuai harga riil
English Abstract
This thesis in the was because there was the implementation of the transfer of a types of taxes , there are a number of constraints and the obstacles faced , moreover when the kinds of taxes is that it represents an new kinds of taxes for the regions as BPHTB .Some the obstacles which party can arise from it , whether they are from less ready of the central government , less ready of local governments , condition in airy , and others .Obstacles arising need to be found for its very soon and handling solutions to smooth their collection of local taxes. As well as problems that were that is the reduction of the value BPHTB payment transaction tax assessments that will result in a reduced regional income. How efectivitas law in the imposition and the efforts to overcome the obstacles in the imposition of BPHTB in the Batu City. Especially in Junrejo Subdistrict of Batu. The function of PPAT is to ensure the truth materially and the truth formil in any transfer of rights certificates of land and buildings as well as has also had a role to check the duty of taxation that had to be met pertaining to transfer of such a right . PPAT here only had a role to examine and is not as duty officers to collect tax , so they could not commanded like tax officers. Let alone to be sanctioned that is concerned with taxation , this is completely irrelevant if it is associated with function PPAT which is to make akta-akta land .That the BPHTB in the Batu City is still not effective because of the delay the legal umbrella, despite a transaction of land and building the transfer of rights. It is because the regulation BPHTB that there still regulate the procedures to the payment of BPHTB detail and clear . As well as lack of coordination between stakeholders related , namely the local treasury office, a notary / PPAT , the land office Batu City .Tax debt for land and building rights occurring at the same time with the work of the transfer of rights that were undertaken in the presence of PPAT, namely debt taxes is born since made and signing of a relevant agreement the transfer of rights of land and building. The efforts made in address constraints to the imposition of BPHTB in the Batu City, namely revise the regulations as soon as possible from the transfer of land and building rights ( BPHTB ) on the method of payment BPHTB in clear and detailed accounts of the useful to explain to the local regulation number 2 at 2011 on taxes from the transfer of land and building who often generates among all these multi perception the tax payers after they BPHTB and other related agencies in the Batu city, see at the provincial level requires individual tax payers should be clarity the status of land and their buildings, so that the government was an area with immediately they receive an increase in of entering the procurement customs top of a building. As well as individual tax payers should be called on the government (WP) to pay tax in accordance the price of fuel its growth the real
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FH/2018/354/051809682 |
| Uncontrolled Keywords: | PPAT, BTHP, Pemungutan Pajak-PPAT, BPHTB, taxation |
| Subjects: | 300 Social sciences > 346 Private law > 346.002 Miscellany > 346.002 3 Private law as a profession, occupation, hobby |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 15 Jan 2019 07:41 |
| Last Modified: | 23 Oct 2021 07:01 |
| URI: | http://repository.ub.ac.id/id/eprint/161617 |
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