Pengenaan Pajak Bea Perolehan Hak atas Tanah dan Bangunan  

Oleh:

Widjajati, Erna

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 28 no. 310 (Jul. 2011), page 32-39.
Topik: Pajak; Hukum; BPHTB; UUD 1945; Objek Pajak

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The amendmebnt Act. 21 of 1997 on Customs and Acquisition of Land and Building are replaced with the LAw of the Republic of Indonesia No. 20 of 2000 aims to legal certainty, legality, simplicity, and hold fast to the principles of fairness in the taxation of the Customs and Acquisition of Land. The purpose of this paper is to fnd out what object does not include import tax on land acquisition and construction and how the application process objection import tax on land acquisition and building. The method used juridical normative by using a variety of laws and regulation as well as scientific books. It can be concluded that the taxpayers have to better understant and comply with procedures and taxation according to tax legislation.

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