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All Journal Transmisi: Jurnal Ilmiah Teknik Elektro Mimbar Keadilan Jurnal Ilmiah Dinamika Rekayasa (DINAREK) Humani (Hukum dan Masyarakat Madani) JURNAL ILMIAH ADVOKASI Jurnal Ilmu Hukum KYADIREN Jurnal Darma Agung Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Journal of Correctional Issues (JCI) RENATA Jurnal Pengabdian Masyarakat Kita Semua Riwayat: Educational Journal of History and Humanities
Arief Wisnu Wardhana, Arief Wisnu
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Journal : Riwayat: Educational Journal of History and Humanities

 1 
Problems in the Implementation of the Collection of Land and Building Acquisition Fees in the Process of Buying and Selling Land and Buildings in Lahat District Andriani*, Shelvita; Wardhana, Arief Wisnu; Holijah, Holijah; Mahfuz, Abdul Latif
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.34552

Abstract

This paper examines Taxes, as a vital instrument of government, play a central role in revenue collection for public financing. The Tax on Acquisition of Rights on Land and Building (BPHTB) in Lahat Regency, which is regulated by Regional Regulation No. 3/2011, often experiences obstacles in its implementation and collection, especially for taxpayers. This research examines the obstacles in the collection of BPHTB, particularly in land and building sale and purchase transactions in Lahat Regency, using empirical legal research methodology and qualitative analysis. The main obstacles found are the dishonesty of taxpayers in recording transaction values, the lack of public awareness of taxation, the stability of the Tax Object Value (NJOP), and the lack of information on BPHTB payment procedures. This study suggests the need for increased socialization and law enforcement to optimize revenue from BPHTB and increase taxpayer compliance.
Co-Authors Afianto, Vicky Agung Mubyarto Andriani*, Shelvita Daru Tri Nugroho Elfaiz, Fariz Holijah Holijah Imron Rosyadi Kasra, Helwan Mahfuz, Abdul Latif Nikmatulo, Dodis Nugorho, Daru Tri Nugraha, Abyan Okpriaanti , Reni Pettanasse, Ismail Priswanto Priswanto, Priswanto Purnomo, Widhiatmoko Herry Ruben Achmad Sandika, Arabin Sastro, Harmonis Wahyumi, Aida Winasis Winasis Winata, Rahmat Raka Zahri, Saiuddin Zainuddin, Cholidi Zulistian, Adi