PERAN PEJABAT PEMBUAT AKTA TANAH DALAM OPTIMALISASI PENERIMAAN NEGARA DARI SEKTOR PERPAJAKAN

FATMAWATI, FATMAWATI and Apriandi, Mada (2023) PERAN PEJABAT PEMBUAT AKTA TANAH DALAM OPTIMALISASI PENERIMAAN NEGARA DARI SEKTOR PERPAJAKAN. Masters thesis, Sriwijaya University.

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Abstract

State revenue sources are all domestic and other revenues used to finance state spending. State income is very influential in the successful development of the nation. State revenue from the tax is used to finance routine government expenditures. Domestic taxes are divided into (1) Income Tax, i.e., oil and gas and non-oil and gas, (2) Value Added Tax (VAT), Land and Building Tax (LBT), Land and Building Titles Acquisition Fee (BPHTB), Excise, International trade tax (Import duties and taxes/export levies) and Other Taxes. This study examines the role of Land Deed Officials (PPAT) in optimizing state revenue from the tax. Deeds by PPAT are tax payable in income tax and BPHTB and PPAT can be very helpful in tax administration. This study discusses (1) the implementation of the PPAT in assisting tax administration in accordance with applicable laws, (2) the legal consequences if there are differences in the data in the PPAT's monthly report to the Tax Service Office and in the factual figures, and (3) the amount of the tax rate from the PPAT deed. It is a normative study based on justice, obligations, and taxation theories. The legal materials used in this study are primary, secondary, and tertiary legal materials. This legal research uses historical and statutory approaches. The results show that the PPAT has a major role in assisting tax administration. Furthermore, if there are differences in data then the taxpayer and the PPAT may be subject to sanctions. Moreover, the amount of imposition of tax rates on the PPAT deed has been regulated by law and is in accordance with the practice in the field. Keywords: Role of PPAT, State Revenue, Tax Rates.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Magister Kenotariatan
Subjects:	K Law > K Law (General) > K100-103 Legal education
Divisions:	02-Faculty of Law > 74102-Notarial Law (S2)
Depositing User:	Fatmawati Fatmawati
Date Deposited:	05 Jun 2023 05:45
Last Modified:	05 Jun 2023 05:45
URI:	http://repository.unsri.ac.id/id/eprint/106785

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