#TITLE_ALTERNATIVE#

• Main Author: ALFYANTO MALAY (NIM 25106035), HERU
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/8125
• Institution: Institut Teknologi Bandung

DKI Jakarta Provice Government has been building TransJakarta-Busway Project by takng some part of roadways and greenways to be transformed into TransJakarta-Busway dan their supporting facilities (such as shelter and bridges). The usage of some part of roadways which were free for public to pass seems to worsened traffic jam. It is something against the true purpose of the project itself. Beside traffic jam effect, the transformation of that land function can also causes othe effects in many aspects. <br /> <br /> <br /> <br /> This study means to analyze effects of the changing in some part of roadways and greenways function, from public roads where people can pass freely to exclusive areas where only TransJakarta-Busway buses are allowed to pass. This analysis is based on the taxation law point of view. This study examines how the effect of the land function transformation to tax extentification, which is intensively done by Directorate General of Txes lately, is. For all this pass years, roadways had never been a tax object because it is a public facility that can be usd by all society levels for free. However, now, because of the function transformation in some part of that raod and greenways by TransJakarta-Busway Project, they become commercial facilities. This situationcreates a possiblity of property tax (PBB and BPHTB) imposition to the project. <br /> <br /> <br /> <br /> This research uses analytical descriptive method, by presenting many facts related to the land function transformation for TransJakarta-Busway. The presentation is started with object identification. This research's object is a 16,16 km busway in both road sides which are situated from Kalideres until Indosiar shelter and shelter buildings located along that ways. The next step is the value assessment of that land and constructions on it, in order to understand the PBB potency they have. The last step is analyzing the tax imposition possibility based on taxation law theories and also prevailing law regulation. <br /> <br /> <br /> <br /> The result of this research shows that there is potency of PBB imposition on the object under study as much as Rp 220.557.236. Because the object under this study is only approximately 6.8% from the whole land and buildings in TransJakarta-Busway, there is potency to receive PBB from all land and constructions in TransJakarta-Busway as much as Rp 3.2 billion. Based on the analysis about PBB imposition, it can be concluded that TransJakarta-Busway are tax object, but its PBB imposition cannot be done yet because BP TransJakarta-Busway, as the instituion that executes the management of TransJakarta-Busway' system, is not included as a tax subject. PBB imposition can only be done if BP TransJakarta-Busway is changed into BUMD (Province Business Institution) in the form of limited liability company (PT) as suggested by this study. In the same way, BPHTB imposition also cannot be conducted because there is no right acquisition as required by the prevailing law and regulation. <br />