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PENERAPAN PAJAK PPH DAN BPHTB TERUTANG DENGAN BERLAKUNYA PERATURAN MENTERI ATR/KA. BPN NOMOR 6 TAHUN 2018 DALAM PELAKSANAAN PENDAFTARAN TANAH SISTEMATIS LENGKAP (STUDI DI DESA NGAJUM KECAMATAN NGAJUM KABUPATEN MALANG)

Adytia, Nur Amalina Putri (2019) PENERAPAN PAJAK PPH DAN BPHTB TERUTANG DENGAN BERLAKUNYA PERATURAN MENTERI ATR/KA. BPN NOMOR 6 TAHUN 2018 DALAM PELAKSANAAN PENDAFTARAN TANAH SISTEMATIS LENGKAP (STUDI DI DESA NGAJUM KECAMATAN NGAJUM KABUPATEN MALANG). Bachelors Degree (S1) thesis, University of Muhammadiyah Malang.

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Abstract

Complete Systematic Land Registration (PTSL) is a legalization of assets in the form of Land registration activities for the first time in the framework of issuing land rights certificates. In the PTSL implementation, there is a new regulation that is carried out by the government related to the payment of taxes, namely the payment of the PPh and BPHTB tax due. This research aims to find out the application of the PPh and BPHTB tax owed by the enactment of the Ministerial Regulation ATR/Ka. National Land Regulation (BPN) No. 6 of 2018 in the Implementation of PTSL in Ngajum Village, Ngajum District, Malang Regency. The proposed problems are: how is The Implementation of tax on PPh and BPHTB owed by the enactment of the Ministerial Regulation ATR/Ka. National Land Regulation (BPN) No. 6 of 2018 with the Application of PTSL in Ngajum Village, Ngajum District, Malang Regency; and is The Implementation of the Ministerial Regulation ATR/Ka. National Land Regulation (BPN) No. 6 of 2018 can accelerate the application of Complete PTSL in Ngajum Village, Ngajum District, Malang Regency. This research is included as a Socio Legal Research. Data collected from the research conducted on the location of research objects and interviews with related sources, then processed and analyzed using qualitative descriptive methods. The conclusion of this study is that the application of the PPh and BPHTB tax due owed by the enactment of Ministerial Regulation ATR/Ka. National Land Regulation (BPN) No. 6 of 2018 in Ngajum Village, Ngajum District, Malang Regency runs effectively but in its implementation there are still several technical, juridical, and other constraints. Suggestions that the authors give related to this research are to the Government to make regulated tax due specifically in the implementation of PTSL in the form of Governmental Regulation so that it is equal to the implementing regulations related to taxation.

Item Type: Thesis (Bachelors Degree (S1))
Additional Information: 201510110311131
Uncontrolled Keywords: Complete Systematic Land Registration (PTSL), Income Tax (PPh) and Land and Building Title Transfer Duty (BPHTB), Ministerial Regulation ATR/Ka. National Land Regulation (BPN) No. 6 of 2018
Subjects: K Law > K Law (General)
Divisions: Faculty of Law > Department of Law
Depositing User: Sulistyaningsih Sulistyaningsih
Date Deposited: 27 Feb 2019 03:12
Last Modified: 27 Feb 2019 03:12
URI : http://eprints.umm.ac.id/id/eprint/44625

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