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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i REPERTORIUM JISIP: Jurnal Ilmu Sosial dan Pendidikan Pena Justisia: Media Komunikasi dan Kajian Hukum Journal of Legal and Cultural Analytics (JLCA) SENTRI: Jurnal Riset Ilmiah International Journal of Religion Education and Law JURNAL ILMIAH HUKUM DAN KEADILAN JURNAL PILAR KEADILAN Journal of Sustainable Development and Regulatory Issues (Indonesian of Interdisciplinary Journal)
Andhyka Muchtar, Andhyka
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Pena Justisia: Media Komunikasi dan Kajian Hukum

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LOSS OF LEGAL CERTAINTY IN THE TAXATION SYSTEM FOR TRANSFER OF LAND AND BUILDING RIGHTS Muchtar, Andhyka
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5177

Abstract

This investigate inspected the esteem of lawful certainty within the handle of exchanging rights to arrive and buildings where the framework in tax collection that ought to use the self-assessment framework isn't actualized but or maybe the Official Assessment system. These issues happen greatly in a few locales within the handle of collecting charges on the exchange of arrive rights not based on the charge collection framework that applies in Indonesia, so that the inclination of fiscus to decide charges comes about in hurt to the community. From the comes about of the ponder it was found that the activities taken by the assess specialists by conducting overviews come about in charges not in understanding with the exchange esteem decided by the citizen, other than that these activities are considered as activities that cannot be advocated as a frame of great administration. The irregularity of the nearby government as a burdening party in collecting charges in terms of the charge collection framework that ought to utilize the Self-Assessment Framework turns into the Official Assessment System. Therefore, another supporting system is needed that can strengthen the validity of the Self-Assessment system, namely a concept of a mutual agreement system or called a tax deal system.
Co-Authors Budiyanto Budiyanto CANDRA GUNAWAN Dadang Dzikur, Muhammad Febriansyah, Ferdi Geraldo, Jendri Habeahan, Rasman Muh. Nasir Mujib, M Misbahul nasir, muh Prayitno, Sugeng Priandi Priandi Revano, Mochamad Ricky Rochman, Arif Saputro, Dwi Yudha Sitti Aminah Suandi Suandi Suardi, Ilham Sumarto, Fendy Supriyanto, Cipto Eko Syamsul Bahri Widodo Widodo Yani, Akhmad Yuniadi, Dani