PENENTUAN DASAR PENGENAAN PAJAK OBJEK PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DALAM PRAKTEK JUAL BELI HAK ATAS TANAH DI KABUPATEN SLEMAN

• Main Authors: , Widhi Kurniawan.S.H, , Dwi Haryati S.H., M.H
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/99911/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56263
• Institution: Universitas Gadjah Mada

This research is aimed at finding out and examining the process of The Fundamental Decision in Tax Charging for the Right Acquisition Expense of Tax Object On Real Property in the Selling and Trading Practice of Land Right In Sleman Regency and revealing how the control of collecting BPHTB in the practice of Selling and trading real properties in Sleman regency as well. The thesis arranging used the empirical approach. The empirical approach is a research that prioritizes field research to obtain primary data. Primary data is data that are obtained directly from the field by using interview technique data collecting, supported by analyzed qualitatively and made into a form of descriptive research result report. In the charging of BPHTB tax price in Sleman regency according to the result of the research, some are based on the real transfer price or the market price. Other determines the price based on the unreal transfer price. Unreal transfer price is the transfer price that is set a bit over the NJOP but below the real transfer price to reduce the tax charge that the buyer should warrant. He monitoring process done by the DPKKD Sleman party has not been maximal. It can be proven from the finding some divergences by DPKKD Sleman concerning the making of transfer price of the selling and trading of rights over fictive ground to be used to either charge the BPHTB or fill the SSPD BPHTB data that are not in conformity with the field data. The Sleman Regency government , DPKKD Sleman in this case, should increase the coordination concerning a better BPHTB between PPAT and social groups in the Sleman regency. Should be more assertive in giving punishment. In addition, DPKKD Sleman should increase the quality of the human resource of its employees as well.