Overview

Original Research

TAX ASSESSMENT IN RIGHTS TRANSACTIONS ON LAND AND/OR BUILDING

MUHAMMAD SYAUKI RAMADHAN 1, MUHAMMAD RANDI ASHIFA 2, ISKANDAR MUDA 3, ISNEN FITRI 4, ERMAN MUNIR 5, and ENDANG SULISTYA RINI 6.

Vol 17, No 06 ( 2022 )   |  DOI: 10.5281/zenodo.6630227   |   Author Affiliation: Universities Sumatra Utara, Medan, Indonesia.1,2,3,4,5,6   |   Licensing: CC 4.0   |   Pg no: 42-49   |   To cite: MUHAMMAD SYAUKI RAMADHAN, et al., (2022). TAX ASSESSMENT IN RIGHTS TRANSACTIONS ON LAND AND/OR BUILDING. 17(06), 42–49. https://doi.org/10.5281/zenodo.6630227   |   Published on: 10-06-2022

Abstract

This study investigates how implementation of Tax Assessment in Rights Transactions on Land and/or Building. This study uses method qualitative or normative with using qualitative data in the form of normative formulations. In this study to describe thoroughly and systematically the "Tax Assessment In Rights Transactions On Land And/Or Building. The result of this study show that BPHTB is one of the local taxes which has a percentage of realized collection the average reached 112.04%. This tax has great contribution to acceptance local tax. The potential of BPHTB is very prime, so that Government through BPPD does some strategies so that it doesn't happen lost tax.

Keywords

Tax Assessment, Right Transaction, Land, Building