Rizky, Gogo Kun (2017) Perbandingan Implementasi Self Assessment System Dalam Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Atas Peralihan Hak Atas Tanah Dan Atau Bangunan Dalam Jualbeli Di Kota Dan Di Kabupaten Malang. Magister thesis, Universitas Brawijaya.
Abstract
Pajak merupakan salah satu sumber penerimaan Negara yang sangat penting bagi penyelenggaraan pemerintahan dan pelaksanaan pembangunan nasional. Salah satu diantaranya adalah Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) yang dalam pemenuhan kewajiban BPHTB berdasarkan self assessment system yaitu wajib pajak menghitung dan membayar sendiri utang pajaknya. Tujuan dilakukannya penelitian ini adalah untuk menganalisis terkait pelaksanaan self assessment system dalam BPHTB atas peralihan hak atas tanah dan atau bangunan dalam jual beli yang berbeda penerapanya antara Kota Malang dengan Kabupaten Malang. Dalam penulisan tesis ini menggunakan metode penelitian yuridis empiris. Data primer dan data sekunder di peroleh melalui studi pustaka dan wawancara dengan subyek penelitian. Penentuan subyek penelitian dilakukan secara purposive sampling, yaitu mereka yang terkait dalam pelaksanaan pemungutan BPHTB atas peralihan hak atas tanah dan atau bangunan dalam jual beli di Kota dan di Kabuopaten Malang. Berdasarkan analisis diketahui bahwa pelaksanaan self assessment system dalam pemungutan BPHTB atas peralihan hak atas tanah dan atau bangunan dalam jual beli di Kota dan di Kabupaten Malang memliki perbedaan dalam pelaksanaan pemungutan pajaknya. Adanya perbedaan implementasi self assessment system dalam pemungutan BPHTB atas peralihan hak atas tanah dan atau bangunan dalam jual beli antara Kota Malang dengan Kabupaten Malang disebabkan karena adanya perbedaan penafsiran terkait penerapan self assessment system sehingga menghasilkan perbedaan dalam pemungutannya. Dengan mempertimbangkan adanya beberapa indikator terkait implementasi self assessment system dalam pemungutan BPHTB atas peralihan hak atas tanah dan atau bangunan dalam jual beli yang berbeda pemungutannya antara Kota Malang dengan Kabupaten Malang maka pemungutan BPHTB tersebut yang penerapannya menganut self assessment system dirubah menjadi official assessment system dalam pemungutannya. Hal tersebut guna terciptanya pemungutan pajak yang ideal khususnya dalam pemungutan BPHTB di Kota dan di Kabupaten Malang.
English Abstract
Tax is one of the most important sources of state revenues for the implementation of government and the implementation of national development. One of them is Duty on Land and Building Right Acquisition which in fulfillment of Land and Building Ownership Rights. Obligation based on self assessment system that taxpayer calculate and pay his own tax debt. The purpose of this research is to know and analyze the related implementation of the self assessment system in the collection of Duty on Land and Building Right Acquisition by transfer of rights land and buildings on selling and buying of different applying between Malang City and Malang District. This thesis are using empirical juridical research method. Primary data and secondary data were obtained through literature study and interview with research subjects. The determination of research subjects was conducted by purposive sampling, ie those related to the execution of Duty on Land and Building Right Acquisition on the transfer of rights to land and or building in buying and selling on city and district of Malang. Based on the analysis, it is known that the implementation of the self assessment system in collecting the Tax on Land and Building Acquisition on the transfer of rights land and or building in the sale and purchase on city and district of Malang has differences in the implementation of tax collection. The existence of different implementation of self assessment system in collecting Duty on Land and Building Right Acquisition on the transfer of rights land and or building on buying and selling between Malang City with Malang District caused by difference of interpretation related to applying of self assessment system so as to produce difference in pemungutannya . Considering the existence of several indicators related to the implementation of the self assessment system in the collection of Duty on Land and Building Right Acquisition on the transfer of rights land and or building in the sale and purchase of different by how to collect between Malang City and Malang District, the collection of Duty on Land and Building Right Acquisition is the application of self-assessment system adopted to be an official assessment system in the collection. This is in order to create an ideal tax collection, especially in the collection of Duty on Land and Building Right Acquisition on City and District of Malang.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/343.042/RIZ/p/2017/041710821 |
| Uncontrolled Keywords: | TAXPAYER COMPLIANCE, TAX ADMINISTRATION AND PROCEDURE, REAL PROPERTY AND TAXATION, REAL PROPERTY TAX |
| Subjects: | 300 Social sciences > 343 Military, defense, public property, public finance, tax, commerce (trade), industrial law > 343.05 Kinds of taxes by base > 343.052 Income tax |
| Divisions: | S2/S3 > Magister Kenotariatan, Fakultas Hukum |
| Depositing User: | Nur Cholis |
| Date Deposited: | 27 Mar 2018 07:45 |
| Last Modified: | 26 Nov 2021 02:43 |
| URI: | http://repository.ub.ac.id/id/eprint/9031 |
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