THE ROLE OF THE SALATIGA CITY REGIONAL FINANCIAL AND REVENUE MANAGEMENT AGENCY IN DETERMINING MARKET VALUE FOR BPHTB TAX COLLECTION

Auddy Rogmanialdy Gondomono; Sentot Sudarwanto

doi:10.61397/ays.v2i2.339

Authors

Auddy Rogmanialdy Gondomono Universitas Sebelas Maret
Sentot Sudarwanto Universitas Sebelas Maret

DOI:

https://doi.org/10.61397/ays.v2i2.339

Keywords:

BPHTB, BPKPD, Authority, NJOP

Abstract

This research aims to analyze the authority of the Regional Financial and Revenue Management Agency (BPKPD), implementation, and legal consequences in determining the value of land sale and purchase transactions as a basis for determining Land and Building Rights Acquisition Fees (BPHTB) in Salatiga City. This research uses empirical normative legal research methods with statutory, conceptual and sociological approaches. The authority of the BPKPD in determining the selling price of land as a basis for determining BPHTB in the City of Salatiga is regulated in Salatiga Mayor Regulation Number 33 of 2024 concerning Guidelines for Implementing Rural and Urban Land and Building Tax Collection. In determining the BPHTB, the Salatiga City BPKPD makes adjustments to the Land and Building Tax Payable Tax Notification Letter (SPPT PBB) for the year when the BPHTB Regional Tax Payment Letter (SSPD) is reported with the determination of the amount of the PBB Tax Object Sales Value (NJOP) which has been adjusted based on the Decree of the Mayor of Salatiga for each year's period. The factors that influence the determination of land sale and purchase prices as a basis for determining BPHTB are the data base and human resources.

Downloads

Download data is not yet available.

References

Akgül-Açıkmeşe, S., & Özel, S. (2024). EU Policy towards the Israel-Palestine Conflict: The Limitations of Mitigation Strategies. The International Spectator, 59(1), 59–78. https://doi.org/10.1080/03932729.2024.2309664

Amalia, S., & Judge, Z. (2023). Analysis of The Commercial Court’s Decision on The Postponement of Debt Payment Obligations to Life Insurance Companies Without The Approval of The Financial Service Authority: Case Study Case Number 389/Pdt.Sus-PKPU/2020/PN Niaga Jkt. Pst. Jurnal Legisci, 1(2), Article 2. https://doi.org/10.62885/legisci.v1i2.90

Auerbach, A. J., & Hines, J. R. (2002). Taxation and Economic Efficiency*. Dalam A. J. Auerbach & M. Feldstein (Ed.), Handbook of Public Economics (Vol. 3, hlm. 1347–1421). Elsevier. https://doi.org/10.1016/S1573-4420(02)80025-8

Bintarawati, F. (2024). THE INFLUENCE OF THE PERSONAL DATA PROTECTION LAW (UU PDP) ON LAW ENFORCEMENT IN THE DIGITAL ERA. ANAYASA : Journal of Legal Studies, 1(2 Januari), Article 2 Januari. https://doi.org/10.61397/ays.v1i2.92

Budiyanto, Mursalim, M., & Lannai, D. (2021). Effect of Auditor Functional Competence, Integrity, and Utilization of Information Technology on Tax Audit Quality. Point of View Research Accounting and Auditing, 2(3), Article 3. https://doi.org/10.47090/povraa.v2i3.148

Devi, R. S., & Simarsoit, F. (2020). PERLINDUNGAN HUKUM BAGI KONSUMEN E-COMMERCE MENURUT UNDANG – UNDANG NO.8 TAHUN 1999 TENTANG PERLINDUNGAN KONSUMEN. JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana, 2(2), Article 2. https://doi.org/10.46930/jurnalrectum.v2i2.644

Dianta, D. (2023). Urgensi Penegakan Hukum E-Commerce di Indonesia: Sebuah Tinjauan Yuridis. Arus Jurnal Sosial dan Humaniora, 3(1), Article 1. https://doi.org/10.57250/ajsh.v3i1.173

Faaza, R. N. N. (2022). Juridical Analysis of Death Criminal Sanctions against Criminal Acts of Corruption in Indonesia And According To Islamic Criminal Law. Proceeding of International Conference on The Law Development For Public Welfare, 2(1), Article 1.

Hamidah, H., Junaidi, J., Rialdy, N., Suhartono, E., Amusiana, Sahusilawane, W., Lidyah, R., Isfaatun, E., Lumbanraja, T., & Surayuda, R. N. I. (2023). Perpajakan. Cendikia Mulia Mandiri.

Hermawan, I. (2019). Metodologi Penelitian Pendidikan ( Kualitatif, Kuantitatif dan Mixed Method ). Hidayatul Quran.

Indrawati, S., & Setiawan, B. (2020). Upaya Peningkatan Kesadaran Hukum Perlindungan Produk UMKM di Kabupaten Kebumen Melalui Pendaftaran Merek. Surya Abdimas, 4(2), Article 2. https://doi.org/10.37729/abdimas.v4i2.574

Iswadi, I., Karnati, N., & Andry B, A. (2023). STUDI KASUS Desain Dan Metode Robert K.Yin. Penerbit Adab.

Joesoef, I. E. (2022). Hukum Perjanjian: Asas, Teori, & Praktik. Citra Aditya Bakti.

Juniatmoko, P., Fuad Hasyim, Annida Unatiq Ulya, Nurwulan Purnasari, Ronnawan. (2019). Metodologi Penelitian (Kuantitatif, Kualitatif dan Mix Method). GUEPEDIA.

Kamaroellah, A. (2019). Pajak dan Retribusi Daerah: Konsep dan Aplikasi Analisis Pendapatan Asli Daerah Melalui Kontribusi Pajak dan Retribusi Daerah dalam Meninjau Peraturan Daerah. Jakad Media Publishing.

Muhajir, H., Safitra, N., Mutmainnah, I., & Salam, E. F. R. (2023). ANALYSIS OF THE POTENTIAL AND IMPACT OF CREATIVE ECONOMICS ON REGIONAL DEVELOPMENT IN KETE KESU VILLAGE, SANGGALANGI DISTRICT, TORAJA DISTRICT. Multifinance, 1(2 November), 133–141. https://doi.org/10.61397/mfc.v1i2.52

Muhammad, T. R. (2020). ANALISIS PERBEDAAN PENGELOLAAN PEMUNGUTAN PPH 21 APARATUR SIPIL NEGARA (ASN) SEBELUM DAN SESUDAH IMPLEMENTASI PERATURAN DIREKTORAT JENDERAL PAJAK No. 32/PJ/2017 (Studi Kasus di Kantor Pemerintah Daerah Kabupaten Bulukumba) [Masters, STIE Nobel Indonesia]. http://repository.nobel.ac.id/id/eprint/348/

Sihotang, Z. (2021). Duties And Authority Of PKPU Management Basen On Law No. 37 Of 2004 Concerning Bankruptcy And Suspension Debt Payment Obligations. Journal of Law Science, 3(1), Article 1. https://doi.org/10.35335/jls.v3i1.1650

Yitawati, K., Pujiyono, & Sulistiyono, A. (2022). Constitutional Court Decision Number 23/PUU-XIX/2021: Analysis of Judges’ Considerations Is It Permissible to Take Cassation Against Decisions to Postpone Debt Payment Obligations? Jurnal Jurisprudence, 18–29. https://doi.org/10.23917/jurisprudence.v12i1.1039