PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP
The purpose of research, entitled \"Implementation of collection fees for acquisition of lan and buildings against land inheritance in the concept fulfilment of tax obligations in Cilacap District\" is to know the oversight of Implementation of collection fees for acquisition of lan and bu...
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Format: | Theses and Dissertations NonPeerReviewed |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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id-ugm-repo.1260232016-03-04T08:31:41Z https://repository.ugm.ac.id/126023/ PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP , Damar Adhy Suksmono , Adrianto Dwi Nugroho,S.H.,Adv. LL.M. ETD The purpose of research, entitled \"Implementation of collection fees for acquisition of lan and buildings against land inheritance in the concept fulfilment of tax obligations in Cilacap District\" is to know the oversight of Implementation of collection fees for acquisition of lan and buildings against land inheritance in Cilacap District and the role of tax officer and professional organizations in supervision individual income tax payment of professional services-based professions in Badung. This writing method is empirical research, field research conducted to obtain primary data which is then supported secondary data from the literature research. Then the collected data were analyzed with qualitative methods. The results showed that DPPKAD appropriate tax puspose stipulated Act Number 29 of 2009 About Local Tax and Local Retribution. Then be further specified by Cilacap Local Regulation Number 18 of 2010 About Local Tax and Regent Regulation Number 30 of 2012 About System and procedures of Collection Fees for Acquisition of Land and Bulidings in Cilacap. In implementation, BPHTB use Self Assesment System with simle payment procedures. PPAT-Notary has a significant role in BPHTB collection. As object inheritance tax determination is done in two ways, namely in the form of co-ownership and inheritance which has been devided. Because the Act is still new, so there are still obstacles in its implementation, both internal and external factors. The solution to the problem, the local government should sicialized more about many kinds of tax or by providing an easier menas for calculating taxes in particular BPHTB. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Damar Adhy Suksmono and , Adrianto Dwi Nugroho,S.H.,Adv. LL.M. (2013) PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66211 |
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ETD , Damar Adhy Suksmono , Adrianto Dwi Nugroho,S.H.,Adv. LL.M. PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP |
description |
The purpose of research, entitled \"Implementation of collection fees for
acquisition of lan and buildings against land inheritance in the concept fulfilment of
tax obligations in Cilacap District\" is to know the oversight of Implementation of
collection fees for acquisition of lan and buildings against land inheritance in
Cilacap District and the role of tax officer and professional organizations in
supervision individual income tax payment of professional services-based
professions in Badung.
This writing method is empirical research, field research conducted to obtain
primary data which is then supported secondary data from the literature research.
Then the collected data were analyzed with qualitative methods.
The results showed that DPPKAD appropriate tax puspose stipulated Act
Number 29 of 2009 About Local Tax and Local Retribution. Then be further
specified by Cilacap Local Regulation Number 18 of 2010 About Local Tax and
Regent Regulation Number 30 of 2012 About System and procedures of Collection
Fees for Acquisition of Land and Bulidings in Cilacap. In implementation, BPHTB
use Self Assesment System with simle payment procedures. PPAT-Notary has a
significant role in BPHTB collection. As object inheritance tax determination is
done in two ways, namely in the form of co-ownership and inheritance which has
been devided. Because the Act is still new, so there are still obstacles in its
implementation, both internal and external factors. The solution to the problem, the
local government should sicialized more about many kinds of tax or by providing
an easier menas for calculating taxes in particular BPHTB. |
format |
Theses and Dissertations NonPeerReviewed |
author |
, Damar Adhy Suksmono , Adrianto Dwi Nugroho,S.H.,Adv. LL.M. |
author_facet |
, Damar Adhy Suksmono , Adrianto Dwi Nugroho,S.H.,Adv. LL.M. |
author_sort |
, Damar Adhy Suksmono |
title |
PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH
DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP
PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP |
title_short |
PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH
DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP
PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP |
title_full |
PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH
DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP
PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP |
title_fullStr |
PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH
DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP
PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP |
title_full_unstemmed |
PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH
DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP
PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP |
title_sort |
pelaksanaan pemungutan bea perolehan hak atas tanah
dan bangunan terhadap tanah waris dalam konsep
pemenuhan kewajiban perpajakan di kabupaten cilacap |
publisher |
[Yogyakarta] : Universitas Gadjah Mada |
publishDate |
2013 |
url |
https://repository.ugm.ac.id/126023/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66211 |
_version_ |
1681232363921604608 |