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Determination of the Value of Acquisition of Tax Objects by the Agency of Revenue, Financial Management, and Regional Assets in Gresik Regency through E-BPHTB in Buying Transactions Suwarto, Visia Assyafira; Sudarsono, Sudarsono; Hadiyantina, Shinta
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3194

Abstract

The results of this thesis research indicate that as stated in the legislation, specifically Article 87 Paragraph (2) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies that the Acquired Value of Tax Objects (NPOP) for buying and selling is based on the price transaction. In addition to the law, Article 84 Paragraph (2) of the Gresik Regency Regional Regulation Number 2 of 2011 concerning Regional Taxes also confirms that NPOP for buying and selling is based on the transaction price. The Minister of Finance of the Republic of Indonesia also explains in Article 1 Number 3 Regulation of the Minister of Finance (PMK) No.186/PMK.03/2019 concerning Classification of Tax Objects and Procedures for Determining the Sale Value of Land and Building Tax Objects that the determination of the Sales Value of Tax Objects (NJOP) based on the fair sale and purchase transaction price. Based on the above laws and regulations, the Gresik Regency BPPKAD in determining the Tax Object Acquisition Value (NPOP) for buying and selling BPHTB that does not match the transaction price and even exceeds the transaction price or PBB is not the authority of the Gresik Regency BPPKAD even though the process is already using the online system, namely through e-BPHTB because there is no legal regulation until now and the Gresik Regency BPPKAD itself said that the determination of NPOP for BPHTB payments due to buying and selling uses the Self Assessment System, where the taxpayer himself calculates the amount of tax to be paid. Based on the above laws and regulations, the Gresik Regency BPPKAD in determining the Tax Object Acquisition Value (NPOP) for buying and selling BPHTB that does not match the transaction price and even exceeds the transaction price or PBB is not the authority of the Gresik Regency BPPKAD even though the process has used the online system, namely through e-BPHTB because there is no legal regulation until now and also the Gresik Regency BPPKAD itself said that the determination of NPOP for BPHTB payments due to buying and selling uses the Self Assessment System, where the taxpayer himself calculates the amount of tax to be paid.
Co-Authors , Agustiansyah , Rustikawati , Sukendah , Triadiati , Witjaksono . DARMAWAN . Giyanto . Iskandar . Kurniati . Suwardi A. Farid .Hemon Abad, Hulud Abd. 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Ilyas SABARITA TARIGAN Saefudin Saefudin Said Harran Saiful Akhyar Lubis Samhuddin Samhuddin, Samhuddin Samidun, Samidun Sami’an, Sami’an Sandra, Yulia Sari, Anggun Permata Sari, Nunuk Tujung Sarif, La Sarudin, Sarudin Sarwono Hardjomuljadi SATRIYAS ILYAS Satriyas Ilyas Satya Nugroho Septanti, Annisya Setiawan, Asep S Setiawan, Rizki Nur Setiowati, Retno Diah Setyaningrum, Diyah Setyarini, Ekaning Setyawan, Fadjar Ramdhani Setyawan, Trinovandhi Shaleha, Niswatun Shandra Amarillis Shinta Hadiyantina Sholeh Avivi Sidiki, Mey Wulansari Silaen, Jonni Haonangan Sintho Wahyuning Ardie Siregar, Vicentius P. Sisworo, Widjang Herry Siti Mufidah siti nurlela Siti Sunarintyas SOEKISMAN TJITROSEMITO Sri H. Hidayat Sri H. Hidayat Sri H. Hidayat Sri Hastutiningrum Sri Indarto Sri S. Harjadi Sri Soenarsih DAS Sri Wahyuningsih Sri Wening Stephanie Wilamarta Sudari, Sudari Sudibyo Martono Sudirman Yahya Sudirman Yahya SUDJINDRO SUDJINDRO Sudradjat , Sughiandi, Rachmad Sugianto, Pingkan Sugiri, Bambang Sugiyanta Suhandoyo Suhartini Suhartini Suhermanto, Totok Suhirman, Suhirman Sukendah S, Sukendah SUKENDAH SUKENDAH, SUKENDAH Sumali Wiryowidagdo Sumarni Sumarni Surmiyati Surmiyati Suryo Wiyono Susilo Indrawati Susilo Indrawati Sutji Rochaminah Suwargana , Nana Suwarto, Visia Assyafira Suweni Muntini, Melania Suyatno Suyatno Swastika, Maria Swastika, Maria Syafa'at, Rachmad Syafaruddin Syafaruddin Syafi`ullah, Alfian Syamsuddin Syamsuddin Syarif Husin Tamaulina Br Sembiring Tambunan, Brio Gideon Taufik, Beatrice Ellen TENDA, ELSJE T. Tengku Riza Zarzani N Teuku Tajuddin TINCHE, nFn Tri Asih Wahyu Hartati Tri J. Santoso Tri J. Santoso Tri Joko Santoso Tri Joko Santoso Tri Rini Nuringtyas Tyaningrum, Annisa Mayang U.S WIRADISASTRA Ucu Sumirat UJANG KHAIRUL Ulfa, Umi Tahniah urai salam Utomo, Abet Yudho Uzzahroh, Hasanat vyta andri setyo utami Wahdaniyah, Gusti Wahyu Wahyu Wajdi, Muhammad Warsiyah Warsiyah, Warsiyah Wening Enggarini Widiatmaka Widodo Widodo Wipsar Sunu Brams Dwandaru Wisilayasa, I Gede Darma Wiwik Kusmawati, Wiwik Wiwin Ambarwulan Wulandari, Sri Helda Yadi Setiadi Yamin, Abdul Alim Yanti Sri Rejeki Yobel, Christian Yudiwanti Wahyu E. Kusumo Yuliati - Yulis Setiya Dewi Yundari, Yundari Yuni Wibowo Yusnita Yusnita Yustinus Yustinus, Yustinus Yusuf, Rinto Zahalim Zahalim Zahalim, Zahalim