Mekanisme Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan Atas Perolehan Warisan Di Badan Keuangan Daerah Kabupaten Boyolali

LMS Kristiyanti

Abstract


Fees for obtaining land and building is one kind of local taxes to be optimized. Fees for obtaining land and building rights are taxes on the acquisition of land and building rights stipulated in law No.28 of 2009 concerning regional taxes and levies. Inheritance is the acquisition of rights to land and buildings by the heirs of the heirs (owner of land and buildings) that apply after the heir dies. The aim is to find out how the collection mechanism for the acquisition of rights to land and buildings in the Boyolali district financial institution.

Keywords


Fees for obtaining land and building, inheritance

References


Mardiasmo. 2011. Perpajakan. Yogyakarta: CV Andi Offset.

________, 2016. Perpajakan Edisi Tebaru 2016. Yogyakarta: Andi.

Peraturan Bupati Boyolali Nomor 8 Tahun 2011 tentang Prosedur Pemungutan Bea Perolehan Hak atas Tanah dan Bangunan

Peraturan Bupati Boyolali Nomor 76 Tahun 2016 tentang Uraian Tugas dan JabatanEselon pada Badan Keuangan Daerah Boyolali

Peraturan Daerah Kabupaten Boyolali Nomor 2 Tahun 2011 tentang Bea Perolehan Hak atas Tanah dan Bangunan

Peraturan Daerah Kabupaten Boyolali Nomor 16 Tahun 2016 tentang Pembentukan dan Susunan Perangkat Daerah

Siti Resmi. 2016. Perpajakan: Teori dan Kasus. Jakarta: Salemba Empat.

Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah

Undang-undang Nomor 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan




DOI: http://dx.doi.org/10.29040/jap.v22i1.2496

Refbacks

  • There are currently no refbacks.


Jurnal Akuntansi dan Pajak, ISSN 1412-629X l E-ISSN 2579-3055

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
web analytics