JURNAL ILMIAH LIVING LAW
Vol 8, No 2 (2016): Jurnal Ilmiah Living Law

ANALISIS YURIDIS PERATURAN GUBERNUR DKI JAKARTA NOMOR 175 TAHUN 2013 TERHADAP KESADARAN WAJIB PAJAK

Mulyatno, Prihadi (Unknown)



Article Info

Publish Date
25 Jul 2017

Abstract

The goverment of DKI Jakarta has been raising Nilai Jual Objek Pajak (NJOP) in 2013. And since on 2014. The reason of raising Njop is adjustment price of land and materials building which continued raise. The problems about raising Njop, most residents/population not pay the tax, because raising the tariff until 140. Because that public awereness and compliance pay the tax. The identification about the riset is 1) how the law effect to awareness and ability to payer property tax at Tanah Abang about raising Njop in 2014? 2) how solve the problem of the awereness, compliance and abilty to pay the tax? The method in this research is normative juridical approach, the law conceived as norms, rules, principles or dogmas/jurisprudence. Normative juridical research, using literature study (review of the literature). In this research, library materials is a basic data research classified as secondry data. Results of the research: 1) raising of property tax the effect is many reseidents difficulties in implementing payed tax, on awareness, and compliance 2:) must have concept that can affect awareness and compliance of tax payers so that the resulting discipline in accordance with its obligation to pay the tax int the taxpayer.

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Journal Info

Abbrev

livinglaw

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Living Law (e-ISSN number 2550 1208) is an Open Journal System that managed by postgraduate school of Djuanda University, majoring of Law Studies. This journal is published twice a year. The Scopes are about: Bussiness Law, Property Law, Land Law, Tax Law, Islamic Economic Law, and ...