Skripsi

PERAN PEJABAT PEMBUAT AKTA TANAH DALAM OPTIMALISASI PENERIMAAN NEGARA DARI SEKTOR PERPAJAKAN.

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Penilaian

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State revenue sources are all domestic and other revenues used to finance state spending. State income is very influential in the successful development of the nation. State revenue from the tax is used to finance routine government expenditures. Domestic taxes are divided into (1) Income Tax, i.e., oil and gas and non-oil and gas, (2) Value Added Tax (VAT), Land and Building Tax (LBT), Land and Building Titles Acquisition Fee (BPHTB), Excise, International trade tax (Import duties and taxes/export levies) and Other Taxes. This study examines the role of Land Deed Officials (PPAT) in optimizing state revenue from the tax. Deeds by PPAT are tax payable in income tax and BPHTB and PPAT can be very helpful in tax administration. This study discusses (1) the implementation of the PPAT in assisting tax administration in accordance with applicable laws, (2) the legal consequences if there are differences in the data in the PPAT's monthly report to the Tax Service Office and in the factual figures, and (3) the amount of the tax rate from the PPAT deed. It is a normative study based on justice, obligations, and taxation theories. The legal materials used in this study are primary, secondary, and tertiary legal materials. This legal research uses historical and statutory approaches. The results show that the PPAT has a major role in assisting tax administration. Furthermore, if there are differences in data then the taxpayer and the PPAT may be subject to sanctions. Moreover, the amount of imposition of tax rates on the PPAT deed has been regulated by law and is in accordance with the practice in the field. Keywords: Role of PPAT, State Revenue, Tax Rates.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307002031	T106785	T1067852023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1067852023

Publisher

Palembang : Prodi Magister Kenotariatan, Fakultas Hukum Universitas Sriwijaya., 2023

Collation

xiii, 103 hlm.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

343.040 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Magister Kenotariatan
Hukum Pajak, Penerimaan Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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