Analisis Restitusi Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) (Studi pada Dinas Pendapatan Kabupaten Lamongan)

Valentin, Rahmadhani Arinda (2017) Analisis Restitusi Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) (Studi pada Dinas Pendapatan Kabupaten Lamongan). Sarjana thesis, Universitas Brawijaya.

Abstract

Permasalahan restitusi BPHTB dapat terjadi pada setiap daerah, mengingat BPHTB telah dialihkan dari pajak pusat menjadi pajak daerah. Restitusi BPHTB memberikan peluang kepada wajib pajak untuk meminta kembali kelebihan pembayaran pajaknya. Proses restitusi BPHTB di Kabupaten Lamongan dinilai berbeli-belit dan menyita waktu. Penelitian ini bertujuan untuk mengetahui penyelesaian restitusi BPHTB wajib pajak di Kabupaten Lamongan serta mekanisme restitusi BPHTB yang ada di Kabupaten Lamongan. Jenis penelitian yang digunakan adalah penelitian deskriptif. Fokus penelitian yang pertama adalah penyelesaian restitusi BPHTB wajib pajak di Kabupaten Lamongan dan yang kedua yaitu mekanisme restitusi BPHTB di Kabupaten Lamongan. Metode analisis data yang digunakan yaitu dengan cara melakukan pengamatan terhadap kesesuaian antara prosedur restitusi BPHTB berdasarkan peraturan terkait dengan penyelesaian dan mekanisme restitusi BPHTB yang dilakukan oleh Dispenda Kabupaten Lamongan. Hasil dari penelitian ini yaitu proses penyelesaian restitusi BPHTB wajib pajak di Kabupaten Lamongan sudah dapat dikatakan baik, dibuktikan dengan telah diterimanya pengembalian kelebihan pembayaran BPHTB oleh wajib pajak (PT Tangguh Optima Perkasa). Namun, dalam proses penyelesaiannya ternyata memakan waktu yang cukup lama. Hal ini disebabkan karena mekanismenya belum cukup baik, belum ada peraturan khusus yang mengatur sehingga belum ada SOP yang mengatur restitusi BPHTB serta proses pencairan dananya yang berbelit-belit karena harus diambilkan dari rekening tak terduga. Selain itu, dalam penyelesaiannya juga tejadi perbedaan penafsiran peraturan sehingga PT Tangguh Optima Perkasa harus mengajukan restitusi dua kali. Untuk mengurangi lamanya restitusi, Pemerintah Daerah lebih baik menerapkan sistem online agar lebih efisien. Perlu dibuat peraturan secara khusus mengenai restitusi BPHTB agar ada SOP pasti yang mengaturnya. Dispenda juga perlu membuat rekening khusus untuk restitusi BPHTB. Selain itu, Pegawai Dispenda dalam melakukan validasi/verifikasi SSPD BPHTB juga harus lebih teliti agar tidak sampai terjadi kesalahan seperti halnya kelebihan pembayaran.

English Abstract

Restitution of Land and Building title transfer duty (BPHTB) can occur in every region, considering Land and Bilding title transfer duty has been transferred from central tax to local tax. Restitution of Land and Building title transfer duty provides an opportunity for taxpayers to claim their overpaid taxes. Restitution process of Land and Building title transfer duty in Lamongan is taking long time. This study is aimed to determine the completion of Land and Building title transfer duty restitution in Lamongan and the mechanism of Land and Building title transfer duty restitution in Lamongan. The type of research used is descriptive research. The first focus is the completion of taxpayers Land and Building title transfer duty restitution and the second is the mechanism of Land and Building title transfer duty restitution in Lamongan. The method of data analysis used is observe the suitability between the procedure of Land and Building title transfer duty restitution based on the regulation related to completion and mechanism of Land and Building title transfer duty restitution conducted by Lamongan Regional Revenue Office. The result of this research is the process of completion of taxpayers Land and Building title transfer duty restitution in Lamongan has been able to be said good, proved by Land and Building title transfer duty restitution of taxpayer (PT Tangguh Optima Perkasa) has received. However, in the process of completion it took quite a long time. This is because the mechanism is not good enough, there is no specific regulation so there is no Standard Operating Procedure that regulates the restitution and the process of funds liquefying is taking time because it must be taken from an unexpected account. In addition, in the completion of Land and Building title transfer duty restitution also there is a difference in interpretation of the regulation, PT Tangguh Optima Perkasa did the restitution twice. To reduce the length of restitution, Lamongan local government is better to apply online system to be more efficient. A specific regulation of Land and Building title transfer duty restitution is required to ensure that there is a definite Standard Operating Procedure that regulates it. Lamongan Regional Revenue Office also needs to create a specific account for Land and Building title transfer duty restitution. In addition, Dispenda Officer when did the validating/verifying the SSPD of Land and Building title transfer duty must be more careful to avoid errors as well as overpayments.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FIA/2017/708/051708395
Uncontrolled Keywords:	Restitusi, BPHTB
Subjects:	300 Social sciences > 336 Public finance > 336.2 Taxes > 336.22 Real property taxes
Divisions:	Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User:	Budi Wahyono Wahyono
Date Deposited:	23 Nov 2017 01:53
Last Modified:	28 Jun 2022 06:44
URI:	http://repository.ub.ac.id/id/eprint/5854

Text RAHMADHANI ARINDA VALENTIN.pdf Download (3MB)

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