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VOL. 6, ISSUE 2 (2024)
The harmonization of tax provisions for land and building rights acquisition fee (BPHTB) in the sale and purchase of land and buildings in Banda Aceh city
Authors
Ferdiansyah Putra, Teuku Ahmad Yani, Mahdi Syahbandir
Abstract
This research aims to explain the
harmonization form of tax collection provisions for the Land and Building
Rights Acquisition Fee (BPHTB) in sale and purchase of land and buildings in
Banda Aceh city. This research also aims to understand how BPHTB tax collection
is in accordance with a sense of justice and to understand and find out the obstacles
in implementing BPHTB tax collection in sale and purchase of land and buildings
in Banda Aceh city. Based on the research results, the form of harmonization
between the community and the Regional Financial and Asset Management Revenue
Agency (BPPKAD) in determining and collecting BPHTB taxes is based on the Land
Value Zone (ZNT). ZNT is a reference for market price and/or tax object
acquisition value (NPOP) for every transaction of sale and purchase of land and
building carried out by the people of Banda Aceh City. BPHTB tax collection is
in accordance with one's sense of justice in Banda Aceh city by considering and
looking at the real factors or conditions of the community as taxpayers when
they carry out sale and purchase of land and buildings transactions, whether
based on sociological factors of the community, economic factors, or family
factors. Meanwhile, the obstacles in collecting BPHTB tax in Banda Aceh city
are people's dishonesty in reporting the actual transaction value when
verifying the amount of BPHTB tax owed and the lack of knowledge from taxpayers
regarding taxation, especially BPHTB tax, so they are difficult to understand
and calculate the amount of tax owed.
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Pages:115-117
How to cite this article:
Ferdiansyah Putra, Teuku Ahmad Yani, Mahdi Syahbandir "The harmonization of tax provisions for land and building rights acquisition fee (BPHTB) in the sale and purchase of land and buildings in Banda Aceh city". International Journal of Law, Policy and Social Review, Vol 6, Issue 2, 2024, Pages 115-117
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