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Lestari, Indri
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ANALISIS PERKEMBANGAN PELAKSANAAN PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP JUAL BELI TANAH: ANALISIS PERKEMBANGAN PELAKSANAAN PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP JUAL BELI TANAH Lestari, Indri; Aulia, Maghfirotul; Fikri, Muhammad Adymas Hikal
Jurnal BATAVIA Vol 1 No 1 (2024): JANUARI
Publisher : Zhata Institut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64578/batavia.v1i1.3

Abstract

Bersama bank daerah, Pemerintah Daerah Kota Pekalongan meluncurkan aplikasi layanan pembayaran pajak online yang mencakup pajak BPHTB. Dengan adanya layanan ini, wajib pajak, PPAT, dan petugas BKD dapat terhindar dari pertemuan tatap muka dan menghentikan kebocoran yang terjadi akibat kerja sama beberapa pihak agar pajak BPHTB yang dibayarkan bisa murah, meski tidak sesuai dengan harga. suatu transaksi yang terjadi di lapangan. Penelitian ini menggunakan metodologi penelitian hukum empiris. Spesifikasi penelitian penelitian ini bersifat deskriptif dan analitis. Literatur dan penelitian lapangan merupakan sumber data. Sebelum layanan E-BPHTB tersedia, PPAT harus mendatangi kantor badan keuangan daerah untuk memproses berkas dan pembayaran. Namun dengan tersedianya layanan E-BPHTB, prosesnya menjadi lebih mudah, cepat, hemat biaya, dan efisien. Begitulah perkembangan penerapan BPHTB jual beli tanah dan bangunan di Kota Pekalongan. Standar nilai patokan yang berfluktuasi, proses validasi yang lama jika BKD menolak nilai yang disarankan, dan masih adanya ketidakjujuran wajib pajak dalam mengungkapkan nilai transaksi sebenarnya di lapangan menjadi tantangan utama dalam penerapan E-BPHTB. Abstract Together with the regional bank, the Pekalongan City local government introduced an online tax payment service application that includes the BPHTB tax. In order to prevent any leakage that has occurred thus far, the service eliminates the need for taxpayers, PPAT, and BKD officers to interact in person. This is because multiple parties have collaborated to lower the paid BPHTB tax, despite the fact that it does not correspond with the transaction price that occurs in the field. This study use empirical legal research methodology. This study's research specifications are descriptive and analytical. Library and field research are sources of data. The evolution of BPHTB implementation on the sale and purchase of real estate in Pekalongan City: prior to the availability of the E-BPHTB service, the PPAT had to visit the regional financial agency's office to organize the necessary paperwork and payments; however, the E-BPHTB services expedite, simplify, and lower the cost of the process. The evolving value benchmark regulations, the lengthy validation process in the event that BKD rejects the suggested value, and the persistence of dishonest taxpayers supplying information about the true worth of the transaction in the field are the challenges encountered in the implementation of E-BPHTB.
Co-Authors -, Mufarrihah Al Fariz, Mar'atu Rosyada Alifa, Nadila Arief, Mochamad Candra Wirawan Arijulmanan, Arijulmanan Athiutama, Ari Audrianto, Audrianto Aulia, Maghfirotul Budiastutik, Cica Maryuni Dwi Eradianto, Muhammad Rio Dwi Intansari, Ayunda Pitra erman, Imelda Fatimahazkaazkiya, Fatimahazkaazkiya Fauzi, Aditia Febriani, Indra Fikr, Militan Raushan Fikri, Muhammad Adymas Hikal Finny Redjeki Ghaliyah, Mahjatul Giyanti Hadi, Tb Sofwan Hakiki, Nisa Hasrian Rudi Setiawan Jamaluddin Jamaluddin Jamil, Tedi Kustiadi Jasmine, Syifani Arihatu Kamri, Syamsul Katry Anggraini Moch. Sholeh, Moch. Mochamad Rudyansyah Ismail Muhammad Yusron Maulana El-Yunusi Nasrullah Nasrullah Nur Intan, Ulva Nurjanah, Sindi Qurotaayun, Diah Radyta Radwa Maudyna Raharjo, Nain Dhaniarti Rahayu, Muga Wiji Rahman, Fakhrinnisa Wildani Rahmawati, Libna Rizqi Rina Oktaviyanthi, Rina Rufaidah, Fathi Rufeidah, Annie Salsabila, Atikah Sarini Yusuf Saskia, Faizah Maulida Sativa, Novriza Shopiah, Ely Sulastri Sulastri Swardana, Ardli TRI SUTRISNO Trijumansyah, Andry Wahidah, Feby Khoirinnisa Widyasthana, Ferdiansyah Naufal Wijaya, Albert I Ketut Deni Yeni Mulyani Zakaria, Aceng Zikiriyani, Imas