TAX ASSESSMENT IN RIGHTS TRANSACTIONS ON LAND AND/OR BUILDING
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.
Tax Assessment, Right Transaction, Land, Building