RIZKI MAULANA, FIRZA (2024) MEKANISME PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN PANDEGLANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Land and Building Rights Acquisition Fee (BPHTB) is a tax on the acquisition of land and/or building rights, which is meant by the acquisition of land and/or building rights is an act or legal event that results in the acquisition of land and/or building rights by an individual or entity. . What is meant by rights to land and/or buildings are rights to land, including management rights, along with buildings on it, as intended in the law on land and buildings. The BPHTB collection mechanism has 6 process stages, namely the determination process, the process of filling out the BPHTB Regional Tax Payment Letter (SSPD), the process of calculating the tax payable, the SSPD research (verification) process, and the payment process. In the determination process, here the determination of tax objects, tax subjects and taxpayers, tax rates is determined. The process of filling out the BPHTB Regional Tax Payment Letter (SSPD) can be through the Land Deed Making Officer (PPAT) or Notary, and can also be done through the Office in charge of State Auctions or the Head of the Office in charge of land. The process of calculating the tax payable is imposed on the acquisition of rights to land and/or buildings whose acquisition value is above the Sales Value of Non-Taxable Tax Objects (NJOPTKP). The SSPD research (verification) process examines the correctness of filling in the SSPD. Validation process. The payment process can be done through the designated bank (BJB Bank) or the Office Revenue Treasurer.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) adalah pajak atas perolehan hak atas tanah dan atau bangunan, yang dimaksud dengan perolehan hak atas tanah dan atau bangunan adalah perbuatan atau peristiwa hukum yang mengakibatkan diperolehnya hak atas tanah dan atau bangunan oleh orang pribadi atau badan. Adapun yang dimaksud dengan hak atas tanah dan atau bangunan adalah hak atas tanah, termasuk hak pengelolaan, beserta bangunan di diatasnya, sebagaimana dimaksud dalam undangundang di bidang pertanahan dan bangunan. Mekanisme pemungutan BPHTB ini memiliki 6 tahapan proses, yakni proses penetapan, proses pengisian Surat Setoran Pajak Daerah (SSPD) BPHTB, proses penghitungan pajak terutang, proses penelitian (verifikasi) SSPD, proses pembayaran. Dalam proses penetapan disini penetapan objek pajak, subjek pajak dan wajib pajak, tarif pajak. Proses pengisian Surat Setoran Pajak Daerah (SSPD) BPHTB dapat melalui Pejabat Pembuat Akta Tanah (PPAT) atau Notaris, dan dapat juga melalui Kantor yang membidangi Lelang Negara atau Kepala Kantor yang membidangi pertanahan. Proses perhitungan pajak terutang dikenakan atas perolehan hak atas tanah dan atau bangunan yang nilai perolehannya di atas Nilai Jual Objek Pajak Tidak Kena Pajak (NJOPTKP). Proses penelitian (verifikasi) SSPD meneliti kebenaran pengisian SSPD. Proses validasi. Proses pembayaran dapat dilakukan melalui Bank yang ditunjuk (Bank BJB) atau Bendahara Penerimaan Dinas. | |||||||||
| Uncontrolled Keywords: | Mechanism for Collection of Fees for Acquisition of Land and Building Rights Mekanisme Pemungutan Bea Perolehan Hak atas Tanah Dan Bangunan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance L Education > L Education (General) Communication > Communication (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | MR FIRZA RIZKI MAULANA | |||||||||
| Date Deposited: | 25 Jul 2024 09:43 | |||||||||
| Last Modified: | 10 Aug 2024 14:10 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39172 |
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