Image of PENGATURAN HUKUM ZONA NILAI TANAH DAN NILAI PASAR SEBAGAI DASAR PENETAPAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN OBJEK HIBAH DI KOTA PALEMBANG

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PENGATURAN HUKUM ZONA NILAI TANAH DAN NILAI PASAR SEBAGAI DASAR PENETAPAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN OBJEK HIBAH DI KOTA PALEMBANG

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Tax on Right Acquisition Duty tor Land and Buildingis one of the sources of state revenue managed by the Regional Government. And a grant is a free act that has no transaction value in its implementation. The problems that arise are as follows, what are the criteria and constraints of the Palembang City Regional Tax Management Agency in determining the market value in collecting the BPHTB tax on the object of the grant and its relation to the list of Land Value Zones (ZNT) in Palembang City. This is a normative study using an approach based on laws, scientific works, books, and journals related to the theme of writing. This study used primary, secondary; and tertiary legal materials. The results of the study showed that the basis for collecting BPHTB tax on grant objects was based on market value and there was no legal certainty in its determination. The difterence in assessment between ZNT and BPHTB resulted ini the BPPD of Palembang City not able to use it. The government should make additional regularions regarding Market Value or BPPD and a list °f market value zones themselves so that there is legal certainty in their imposition. Keywords: Market Pricing, Basis of Determination of Right Acquisition Duty for Land and Building, Land Value Zone, Grant's Object Land

Availability
Inventory Code Barcode Call Number Location Status
2107001790T55353T553532021Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T553532021
Publisher
Palembang : Prodi Magister Kenotariatan, Fakultas Hukum Universitas Sriwijaya.,
Collation
xii, 132 hlm. ; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
346.07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Bea Perolehan Hak - Hukum Dagang
Specific Detail Info
-
Statement of Responsibility
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No other version available

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