Proceedings of the 2nd International Conference on Law, Social Sciences and Education, ICLSSE 2020, 10 November, Singaraja, Bali, Indonesia

Research Article

Legal Basis Analysis of Imposition of Land and Building Tax with Tax Object Selling Value

Download172 downloads
  • @INPROCEEDINGS{10.4108/eai.10-11-2020.2303397,
        author={Komang Febrinayanti Dantes and I Gusti Ayu Apsari Hadi},
        title={Legal Basis Analysis of Imposition of Land and Building Tax with Tax Object Selling Value},
        proceedings={Proceedings of the 2nd International Conference on Law, Social Sciences and Education, ICLSSE 2020, 10 November, Singaraja, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={ICLSSE},
        year={2021},
        month={1},
        keywords={legal basis; land; building tax},
        doi={10.4108/eai.10-11-2020.2303397}
    }
    
  • Komang Febrinayanti Dantes
    I Gusti Ayu Apsari Hadi
    Year: 2021
    Legal Basis Analysis of Imposition of Land and Building Tax with Tax Object Selling Value
    ICLSSE
    EAI
    DOI: 10.4108/eai.10-11-2020.2303397
Komang Febrinayanti Dantes1,*, I Gusti Ayu Apsari Hadi1
  • 1: Universitas Pendidikan Ganesha, Indonesia
*Contact email: febrinayanti.dantes@undiksha.ac.id

Abstract

This study aims to determine the basics of tax imposition or calculation of the tax value on Land and Building Tax, with the Sales Value of Tax Objects in Buleleng Regency, and to determine the amount of land and building tax revenue in rural and urban areas (PBB-P2). This research is a type of legal research with empirical juridical studies, because this research deals with data. This research took place in Singaraja City, especially in the Regional Government Financial Management Agency Buleleng Regency. Data were collected using observation and interview methods. The data analysis was conducted in a descriptive qualitative manner. Based on the results of the analysis, the Buleleng Regency government has adjusted the tax object sale value on the land and building tax for rural and urban areas (PBB-P2). The adjustment of the tax object sale value rate is based on the amendment to Regional Regulation Number 5 of 2013, which was passed in 2018.