IMPLEMENTASI SISTEM SELF ASSESSMENT DALAM UNDANG-UNDANG BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (UU NO,21 TH 1997 JO. UU NO.2 TH 2000) UNTUK MENINGKATKAN PENDAPATAN DAERAH DI KABUPATEN SLEMAN

Sutarto , . (2004) IMPLEMENTASI SISTEM SELF ASSESSMENT DALAM UNDANG-UNDANG BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (UU NO,21 TH 1997 JO. UU NO.2 TH 2000) UNTUK MENINGKATKAN PENDAPATAN DAERAH DI KABUPATEN SLEMAN. S2 thesis, UAJY.

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Abstract

Problem of this thesis are whether the implementation of self assessment system within the 1997 Act No. 21 Jo the 2000 Act No. 20 on the Income Toll of Right on Land and Building has already able to give legal assurance both for tax officers and tax obligators. The thesis also viewed what efforts are conducted by the Tax Service Office of Land and Building of Sleman Regency in overcoming under assessment/ mark down done by tax obligators, and also by self assessment system within the 1997 Act No. 21 Jo the 2000 Act No. 20 on the Income Toll of Right on Land and Building capable to increase regional income in Sleman Regency. This research aimed at understanding whether the implementation of self assessment system on the Income Toll of Right on Land and Building Act has given legal assurance for tax officers, tax obligators, and related officers especially in Sleman Regency. It also aims understand efforts done by the Tax Service Office of land and Building of Sleman Regency in solving under assessment, and also to understand whether self assessment system within the Income Toll of Right on Land and Building Act has increased regional income in Sleman Regency. The research were conducted with legal empirical research type, that was a legal investigation performed directly out of respondents and/or informants by using primary data as its main data sources. Then, the data was analyzed using deductive reasoning method that was a way of logic by doing legal reasoning through series of activity to understand general regulations and particular facts. The research found out that the implementation of self assessment system within the 1997 Act No. 21 Jo the 2000 Act No. 20 on the Income Toll of Right on Land and Building remained less able to provide legal assurance, due to there were still many underestimation in tax calculation and payment (under assessment) by tax obligators. Further, the efforts done by the Tax Service Office of Land and Building in overcoming under assessment were as follow: 1) Implementing a claim toward debt tax by issuing the Income Toll Assessment of Right over Unpaid Land and Building 2) In certain cases, upon tax obligators request, the Tax Service Office of Land and Building can provide the reduction of tax payment 3) Increasing the orderly reports from the Land Official Document legislator officer, both Auction Officers and Land Affairs Officers and applies strict sanction to the officers who do not meet the terms. 4) The Tax Service Office of Land and Building does inform to the community about the Income Toll of Right on Land and Building tax issue. Out of the research, it could be known that the acceptance of the Income Toll of Right on Land and Building taxes implementing self assessment system has already increased regional income in Sleman Regency though the yield has not as maximum as possible yet.

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