PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP

• Main Authors: , Damar Adhy Suksmono, , Adrianto Dwi Nugroho,S.H.,Adv. LL.M.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: 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
• Institution: Universitas Gadjah Mada

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.