Pemenuhan Self Assessment System Dalam Pemungutan Bea Perolehan Hak Atas Tanah dan atau Bangunan Terhadap Jual Beli Tanah dan atau Bangunan di Kota Makassar
DOI:
https://doi.org/10.22437/rr.v5i2.24307Keywords:
self assessment system, BPHTB, Makassar CityAbstract
The background of this research is the BPHTB collection system carried out by the Makassar City Regional Office for taxpayers including conducting comparisons of previous BPHTB prices, interviews with new taxpayers, comparisons with advertising prices for housing and making minutes of BPHTB tax determination resulting in the role of the taxpayer being passive. results in violating the self-assessment system. This research focuses on fulfilling the self-assessment system in collecting BPHTB. However, in reality this system has not been fully implemented due to dishonest taxpayers in notifying the actual transaction price. The purpose of this research is to find out and examine the effectiveness and implementation of the fulfillment of the self-assessment system in the BPHTB collection for buying and selling land and or buildings in Makassar City. The results of this study conclude first, the effectiveness of fulfilling the self-assessment system in collecting BPHTB for the sale and purchase of land and or buildings in Makassar City is seen based on the Makassar City BPHTB revenue data that the total target and realization of BPHTB taxes for the 2020 to 2022 fiscal year has decreased in realization of revenue from the target set. Second, the implementation of the fulfillment of the self-assessment system in collecting BPHTB for the sale and purchase of land and or buildings in Makassar City has not been implemented because the tax officer (Fiskus) still intervenes in determining the transaction price for BPHTB payments from taxpayers.
Downloads
References
De arujo, Miguel, Ni luh putu wiagustini dan IB Anom Purbawangsah,â€Efektivitas dan Evisiensi Penerimaan Daerah Distrik Dili†https://ojs.unud.ac.id/index.php/EEB/article/download/44312/26977 (28 Desember 2022)
Kusuma, Indra dan Tarjo, “Analisis Perilaku Wajib Pajak Orang Pribadi terhadap Pelaksanaan Self Assesment Systemâ€, https://journal.uii.ac.id/JAAI/article/view/802, (05 November 2022)
Darwin, 2010, Pajak Daerah dan retribusi Daerah, Mitra Wacana Media,Jakarta.
Marsuni, Lauddin. 2006. Hukum dan Kebijakan Perpajakan di Indonesia, UII Press,Yogyakarta.
Mardiasmo, 2009, Akuntansi Sektor Publik, Andi, Yogyakarta.
Munaf, Yusri, 2016, Hukum Administrasi Negara, Marpoyan Tujuh, Pekanbaru.
Pandiangan, Roristua, 2015,Hukum Pajak, Graha Ilmu, Yogyakarta.
Pudiatmoko, Y.Sri, 2006,Hukum Pajak, Andi Offset, Yogyakarta.
Ridwan â€Diskresi (Freies Ermessen) oleh Pejabat Pemerintah Rambu Hukum,Alat Ukur Keabsahan dan kecermatan dalam penggunanaannyaâ€, Jurnal Media Hukum, Volume 16 Nomor 3, 2009.
Siahaan, Marihot Pahala, 2010,Kompilasi Peraturan di Bidang BPHTB, Graha Ilmu,Yogyakarta.
Syahfitri, Intan, 2019.â€Analisis efektivitas pelaksanaan pemeriksaan pajak dalam rangka meningkatkan penerimaan pajak (studi pada KPP Pratama Lubuk Pakam)â€Skripsi, Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Azis Alam, Adrianto Dwi Nugroho
This work is licensed under a Creative Commons Attribution 4.0 International License.
The Authors(s) retain copyrights of the Article published on Recital Review. However, before publishing, it is required to obtain written confirmation from Author(s) in order to ensure the originality (Author Statement of Originality). The statement is to be signed by at least one of the authors who have obtained the assent of the co-author(s) where applicable. This work licensed under a Creative Commons Attribution 4.0 International License). All writings published in this journal are personal views of the authors and do not represent the views of this journal and the author's affiliated institutions.Â