“Relevansi Acuan Yuridis Nilai Perolehan Objek Pajak dan Hasil Verifikasi Lapangan Pemungutan “Bea Perolehan Hak Atas Tanah dan Bangunan” (Bphtb) di Kota Batu terhadap Pasal 7 Peraturan Daerah Nomor 2 Tahun 2011 ”

摘要

BPHTB a legal action as a result of obtaining rights to land and or building by individuals or bodies. Article 10 of Law No. 20 of 2000 on the Tax on Acquisition of Land and Building (changes to Law No. 21 of 1997) provides an explanation BPHTB tax collection system using the principle of self-assessment, this system gives authority to the taxpayer to decide for themselves the amount of tax payable. The problem that arises this time is the action by the tax authorities verification service revenues (tax officials) Kota Batu in the fulfillment of tax obligations BPHTB. BPHTB field verification often causes conflicts or problems in the implementation. This study will use qualitative analysis approach. To examine some of the legal issues, researcher conducted a study in the form of empirical juridical, or often referred to as a juridical sociological (socio- legal research). This research is based on the science of normative law (legislation), but not assess the system of norms in the rule of law, however observe the reactions and interactions that occur when a system of norms works in the community. It can be said the approach that viewed the law not only in terms norms but also the reality in society. The purpose of this research is to identify, describe and analyze the relevance of the field verification of the value of land and buildings held office revenue Kota Batu. Having done the research described in the discussion of the conclusions of this thesis, among others, the lack of relevance of the results of field verification by NPOP. In addition, the low public awareness about the payment of taxes, so it must be verified that an orderly society in paying taxes.