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Insan Al Ha Za Zuna Darma Illahi
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Law, Crime, Criminology & Criminal Justice Social Sciences

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Roles and Responsibilities Land Deed Official (PPAT) Of Tax Duty in the Implementation of Acquisition of Land and Buildings (BPHTB) Underpayment by the Taxpayers in Semarang Ahmad Khalimaya Nugroho; Insan Al Ha Za Zuna Darma Illahi; Sri Endah Wahyuningsih
Jurnal Akta Vol 6, No 4 (2019): December 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i4.7580

Abstract

The purpose of this research are: 1) To identify and analyze the role of responsibility in the Land Deed Official BPHTB implementation of extant underpayment by the taxpayer in the city of Semarang. 2) To know and understand the procedures for implementing the tax collection of BPHTB the underpayment by the taxpayer in the city of Semarang. 3) To analyze the barriers and solutions in tax collection is less paid by the taxpayer in the city of Semarang.The methods of this research approach is empirical jurisdiction. Primary data was taken by the method of structured interviews, secondary data, and the data tertiary literature study and analysis by descriptive analytical method.Based on the results of data analysis concluded that: 1) The role and responsibilities of PPAT can vary in terms of solving problems regarding the lack of pay taxes BPHTB, first there are some of PPAT to omit some chapters in a deed of them, and some are not stated with a settlement notice or in the form of an appeal as officials land deed to the client or taxpayers.2) procession conducted by the tax authorities namely Apparatus State Civil circulate bills of underpayment of tax is intended to taxpayers who are still their underpayment of tax by nature force because the circulars issued by phisicus accordance with rule and regulations in force in accordance with Regulation Semarang City No. 2 of 2011 Chapter VII Article 15 paragraph 1 and 2. 3) Barriers often happens is that first were often there is an error in the calculation of the nominal value of the deposit amount of tax to be paid by the taxpayer to the local government, the second presence at the crux on the amount of tax rates provided to the taxpayer by the SPPTPBB both rural and urban, as well as the steps being taken are in accordance with agreed procedures, but it is still the amount of load that must be paid by the taxpayer. The solution to these problems that is better than the Land Deed Official should conduct socialization to the client then later if there is any underpayment of tax.Keywords: Empirical Juridical Review; Pay less Tax; Customs Tax Collection Procession Acquisition of Land
PREVENTION AND ENFORCEMENT EFFORTS AGAINST CRIME EMBEZZLEMENT POLICE CAR RENTAL IN RESORT CITY OF SEMARANG (Case Study No. Bp / 87 / K / Bap / VII / 2018 / Reskrim on 6 June 2018) Insan Al Ha Za Zuna Darma Illahi; Ira Alia Maerani; Aryani Witasari
Jurnal Daulat Hukum Vol 2, No 4 (2019): December 2019
Publisher : Magister of Law, Faculty of Law, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jdh.v2i4.8441

Abstract

This study aims to identify and explain the efforts to control and enforcement of laws against the crime of embezzlement of car rental in City Police Large Semarang in Case Number: Bp / 87 / K / Bap / VII / 2018 / Reskrim on 6 June 2018, to provide educational material or contributing to the entrepreneur car rental and Police Large city Semarang in prevention and law enforcement against criminal acts of embezzlement of car rental in the city of Semarang, and to investigate and explain the constraints and find solutions in the response and enforcement of laws against the crime of embezzlement car rental Big City Police in Semarang.This study uses empirical juridical approach or legal research Sociological with embezzlement case study specification car in Semarang. Data were collected from documents and interviews with investigators Vice Unit I resum Sat Criminal Police Large City Semarang to then analyzed using qualitative analysis, then concluded.The results showed that law enforcement is often done by the City Police of the Semarang to the crime of embezzlement car rental, while the factors that are the cause has not done of law enforcement due to limits in the Book of the Law of Criminal Law and the crime on complaint, therefore efforts conducted by the City Police of the Semarang can be divided into three attempts pre-emptive, preventive and repressive, these efforts are sometimes subject to constraints such as the difficulty of giving meaning to the people, cars rented a car loan, easy to hand over vehicles to consumers.Keywords: prevention efforts by law enforcement, the crime of embezzlement.
Co-Authors Ahmad Khalimaya Nugroho Aryani Witasari Ira Alia Maerani Sri Endah Wahyuningsih