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In terms of Land and Building Tax (LBT), railway system facilities are categorized as specialized property tax object regarding their specific physical character. The categorization is based on the use of land and building instead of their area measurement. The aim of the research is to study land a...
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| Format: | Theses |
| Language: | Indonesia |
| Online Access: | https://digilib.itb.ac.id/gdl/view/7460 |
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| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |
| Summary: | In terms of Land and Building Tax (LBT), railway system facilities are categorized as specialized property tax object regarding their specific physical character. The categorization is based on the use of land and building instead of their area measurement. The aim of the research is to study land and building tax imposition regarding the use of land and building on railway system facilities. The methods are started with classifying the type of land and building use, then studying how to impose LBT (in this case Nilai Jual Kena Pajak (NJKP) became the variable of this research) for each classification based on its use. Based on the research there are 5 classifications of land and building use at railway system facilities, which are Technical Operational (TO), Administration (AD), Commercial (KO), and Technical Operational-Commercial-Public Service (TO-KO-PP). The results show NJKP for TO and AD classes get charge 20%, for TO-KO-PP class charges 62 %, KO class charges 100%, and PP class are free from tax. Based on the tax charge regarding its land and building use, Bandung-Padalarang Corridor railway system facilities in Bandung city area are taxed Rp. 2.239.221.899,- compare to Rp. 1.596.140.325,- using current tax method which means there is potentiality in gaining 40,28% bigger tax. <br />
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