| Autor: |
Riskha Indah Respati, Indah Dwi Qurbani, R. Imam Rahmat Syafi’i |
| Jazyk: |
indonéština |
| Rok vydání: |
2021 |
| Předmět: |
|
| Zdroj: |
Jurnal Cakrawala Hukum, Vol 11, Iss 3 (2021) |
| ISSN: |
2356-4962 |
| Popis: |
It is necessary to understand how arrangements should be made for the payment mechanism for tax obligations on the acquisition of land and building rights in accordance with certainty principles and reflect legal certainty for taxpayers. The problem that arises at this time is the act of requesting research and inspection of the Obligation of Land and Building Rights (BPHTB) by the tax office of Malang City Revenue Agency in fulfilling the tax obligations of BPHTB. Requests for research and inspection of Acquisition of Land and Building Rights Fees often lead to conflicts or problems in their implementation. The research method used in this research is empirical juridical using the statutory approach, conceptual approach and case approach. The results of the research in the field, that the Malang City Revenue Agency has not yet implemented the certainty principle in the BPHTB tax obligation payment mechanism specifically regarding the BPHTB research and examination requests, so that a legal reform is needed regarding Malang City Regulation Number 15 of 2010 concerning BPHTB. DOI: https://doi.org/10.26905/idjch.v11i3.4281. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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