Roles and Responsibilities Land Deed Official (PPAT) Of Tax Duty in the Implementation of Acquisition of Land and Buildings (BPHTB) Underpayment by the Taxpayers in Semarang

Jurnal Akta Pub Date : 2020-01-03 DOI:10.30659/AKTA.6.4.669
Khalimaya Ahmad Nugroho, G. Gunarto
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Abstract

The purpose of this research are: 1) To identify and analyze the role of responsibility in the Land Deed Official BPHTB implementation of extant underpayment by the taxpayer in the city of Semarang. 2) To know and understand the procedures for implementing the tax collection of BPHTB the underpayment by the taxpayer in the city of Semarang. 3) To analyze the barriers and solutions in tax collection is less paid by the taxpayer in the city of Semarang.The methods of this research approach is empirical jurisdiction. Primary data was taken by the method of structured interviews, secondary data, and the data tertiary literature study and analysis by descriptive analytical method.Based on the results of data analysis concluded that: 1) The role and responsibilities of PPAT can vary in terms of solving problems regarding the lack of pay taxes BPHTB, first there are some of PPAT to omit some chapters in a deed of them, and some are not stated with a settlement notice or in the form of an appeal as officials land deed to the client or taxpayers.2) procession conducted by the tax authorities namely Apparatus State Civil circulate bills of underpayment of tax is intended to taxpayers who are still their underpayment of tax by nature force because the circulars issued by phisicus accordance with rule and regulations in force in accordance with Regulation Semarang City No. 2 of 2011 Chapter VII Article 15 paragraph 1 and 2. 3) Barriers often happens is that first were often there is an error in the calculation of the nominal value of the deposit amount of tax to be paid by the taxpayer to the local government, the second presence at the crux on the amount of tax rates provided to the taxpayer by the SPPTPBB both rural and urban, as well as the steps being taken are in accordance with agreed procedures, but it is still the amount of load that must be paid by the taxpayer. The solution to these problems that is better than the Land Deed Official should conduct socialization to the client then later if there is any underpayment of tax.Keywords: Empirical Juridical Review; Pay less Tax; Customs Tax Collection Procession Acquisition of Land
三宝垄纳税人在征收土地和建筑物(BPHTB)中执行税收的土地契约官员(PPAT)的角色和责任
本研究的目的是:1)识别和分析三宝垄市地契局实施现行纳税人少缴税款的责任作用,2)了解三宝垄市地契局实施纳税人少缴税款的程序,3)分析三宝垄市纳税人少缴税款征收的障碍和解决办法。本文的研究方法是实证管辖。主要资料采用结构化访谈法,二次资料采用描述性分析方法,第三文献资料采用描述性分析方法进行研究分析。根据数据分析结果得出:1) PPAT的作用和责任在解决关于BPHTB缺乏纳税的问题方面可能有所不同,首先有一些PPAT在他们的契约中省略了一些章节;和一些不规定结算通知或上诉的形式与客户端或taxpayers.2官员土地证)队伍由税务机关即仪器状态民间流传账单缴付不足的税收是为了纳税人仍由自然力量不足工资的税收,因为发布的通告phisicus按照规则和规定生效依照规定三宝垄市2011年2号第七章第十五条段落1和2。3)障碍通常发生的是,第一个往往有一个错误的标称值的计算存款数额的税收由纳税人支付当地政府,第二个出现在关键的税率SPPTPBB向纳税人提供的农村和城市,以及采取的步骤是依照商定程序,但它仍然是大量的负载,必须由纳税人支付。解决这些问题的办法比地契官员更好,应该对客户进行社会化,然后如果有任何漏缴税款的情况。关键词:实证司法审查;少交税;海关税收征收程序土地征收
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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