Aini, Nur (2017) PROSEDUR PEMUNGUTAN DAN PELAPORAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KANTOR NOTARIS-PPAT AGUS HARIYANTO, S.H., M.H. SURABAYA. Diploma thesis, Politeknik NSC Surabaya.
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Abstract
Local taxes have provided a great reception for the Surabaya city. One type of local tax is Cost of Rights Acquirements on Land and Building (BPHTB) and the local tax is the highest in 2011-2015. One of the causes is the increasing of development activities in all fields so that the need for the availability of land and/or building also increase. While the land and/or building supplies are very limited. In the collecting implementation of BPHTB in Surabaya there are also
some problems, one of which were still many taxpayers who do not understand about the provisions of BPHTB. This study aims to determine the procedure of collecting and reporting BPHTB in Surabaya.
The results of this study can be concluded that the collection BPHTB in Surabaya conducted using a self assessment system in which the taxpayer has the
authority to calculate and pay his own tax amount owed. But in practice many taxpayers still find it difficultyto applicatingBPHTB collection procedure so that the notary/Land Deed Official (PPAT) as an official that has been regulated in Article 25 Paragraph 1 of Regional Regulation number 11 of 2010 on the duty of Cost of Rights Acquirements on Land and Building may assist taxpayers in the calculation or payment of tax payable which will also relate to the deed of acquisition of rights to land and/or buildings it creates. Therefore, a notary/Land Deed Official (PPAT) has an obligation to make report or notification to the head of region for deposited BPHTB which it knows and/or deed of transfer of land and/or building rights which have been made every month. The report is done online through the official website of the city of Surabaya, except for the nil
BPHTB report must be submitted manually.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | BPHTB collection, reporting, Surabaya |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Accounting |
| Depositing User: | Ms Evada El Ummah Khoiro |
| Date Deposited: | 31 Jan 2018 04:19 |
| Last Modified: | 11 Apr 2022 07:30 |
| URI: | http://repository.nscpolteksby.ac.id/id/eprint/195 |
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