PERANAN NOTARIS TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK PENGHASILAN PERSEWAAN TANAH DAN/ATAU BANGUNAN DI KOTA MAKASSAR

• Main Authors: , Dian Anggraini, SH, , Prof. Dr. Sudjito, S.H., M.Si.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/99232/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55225
• Institution: Universitas Gadjah Mada

The survival of the State budget, not off of one income tax is important. To get the maximum income, the Government makes the rules that allows any of the transactions between the parties within the territory of the Republic of Indonesia should contribute to the country in the form of taxes. Research used is the legal research using an approach that is Empirical research carried out Juridical, namely to the approach to the formulation of the problems there, which are intended to determine the applicability of the peratutan regulations mainly on taxation. In this research the author did a research for information, descriptions and data about the objects that are researched. The notary, as one profession that allows it to help the Government provide income taxes, especially income tax from the tax arising in connection with the transactions the Parties facing a notary in rent transactions of land and/or buildings.