CD Tesis

Analisis Kebijakan Penghapusan Bea Perolehan Hak Atas Tanah Dan Bangunan Sistematis Lengkap Dalam Meningkatkan Pendapatan Asli Daerah

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The purposeof the research to analyze the policy of the Regent's Decree Number: Kpts. 073/BPKAD/2023/234 Through Law Number 1 of 2022, Pelalawan Regency has implemented a reduction in Land Rights Acquisition Fees on the basis of article 96. The Regent can provide a reduction in principal payments and/or sanctions for Taxes and Retributions, taking into account the condition of the taxpayer or mandatory levies and/or tax objects of taxes or levies. Of the existing types of Regional Taxes, there is one tax whose revenue makes quite a large contribution in order to increase Pelalawan Regency's Original Regional Income (PAD), namely type of levy on Rights Acquisition Tax. Land and Buildings (BPHTB), its role is also very important as a source of Original Regional Income and also as a support for Regional Development. Taxes as a manifestation of state obligations, it is emphasized that the placement of burdens on the people, such as taxes, levies and others, must be determined by law. Regional Original Income (PAD) includes, among other things, Regional Taxes and Regional Levies. After issuing the Regent's Decree Number: Kpts. 073/BPKAD/2023/234, So far only Pelalawan Regency has stated that it will provide a 100% BPHTB tax reduction to new taxpayers. Then the question arises as to whether this regulation fulfills the benefits and effectiveness of a regulation. For this reason, this research aims to the extent to which the receipt of Original Regional Income from the type of levy on Acquisition of The Land and Building Rights (BPHTB) is able to contribute to Original Regional Income (PAD).
The research results show that liberation was also carried out not solely because it emerged from a policy. Even though Original Regional Income in terms of BPHTB there is a reduction due to the 100% exemption, if seen from the perspective of land administration and Land and Building Tax it will still increase local original income income because even though there is a BPHTB exemption for new registrations, these newly registered taxpayers will continue every year to pay Land and Building Tax. Basically, a 100% tax reduction is the target of the PTSL object where technically the Land Rights Acquisition Fee through the Pelalawan Regency government program is in the form of tax payable, so if the community fulfills a need in the context of legal actions such as buying and selling, mortgages, grants, etc. This actually increases regional income.

Keywords: Analysis, Deduction, Tax

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110247817

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Ilmu Hukum., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110247817

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ILMU HUKUM

Info Detail Spesifik

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Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

Lampiran Berkas

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