Cost and Benefit Kebijakan Bea Perolehan Hak Atas Tanah Dan Bangunan di Provinsi DKI Jakarta
Keywords:
Cost and Benefit, Tax Incentives, Land and Building Tax, Property TaxAbstract
The policy of the imposition of 0% (zero percent) of the Land and Building Tax in DKI Jakarta based on Governor Regulation Number 126 Year 2017 has been implemented for a period of 4 (four) years. In practice the implementation found many advantages and disadvantages of applying the policy. The purpose of this study is to describe the strengths and weaknesses of the implementation of exemption BPHTB policy. This study uses descriptive qualitative methods that provide an explanation and understanding of the phenomena that occur with tax incentives. The results of the study show the advantages of this policy are to ease the tax burden on the middle to lower class of society to be able to have a house in DKI Jakarta and to encourage the acceleration of land certification. While the weakness of applying the policy is that many taxpayers do tax avoidance by utilizing loopholes in the Governor's Regulation to be able to enjoy this taxation facilityReferences
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Karya Ilmiah
Andhika Banuaji : “Analisis Cost And Benefit Kebijakan Pembebasan Pengenaan Pajak Bumi Dan Bangunan Atas Rumah, Rusunawa Dan Rusunami Dengan Nilai Jual Objek Pajak Sampai Dengan Satu Miliar Rupiah Di Provinsi DKI Jakarta” 2016
Antoni Febrian : “Analisis Implementasi Kebijakan Pembebasan Bea Perolehan Hak Atas Tanah Dan Bangunan Di Provinsi DKI Jakarta” 2017
Fathiza Astri Falah : "Analisis Implementasi Kebijakan Pemberian Pengurangan, Keringanan dan Pembebasan Bea Perolehan, Hak atas dan Bangunan di DKI Jakarta." 2012.
Jurnal Ilimiah
Brunori, David (1997). Principles of Tax Policy dan Targeted Tax Incentives. Sage Publications Inc, 29, 50-61.
Faulk, Dagney. (2006). The Effects Of Business Property Tax Incentives.
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Nurul, Aisyah Rajmawati., Rizka Ramayanti. (2016). Manfaat Pemberian Insentif Pajak Penghasilan Dalam Kepatuhan Wajib Pajak UMKM. Jurnal Akuntansi, 4, 176-185.
Peraturan Perundang-Undangan
Peraturan Daerah Provinsi DKI Jakarta Nomor 18 Tahun 2011 tentang Bea Perolehan Hak Atas Tanah Dan Bangunan
Peraturan Gubernur Provinsi DKI Jakarta Nomor 103 Tahun 2011 tentang Pemberian Pengurangan, Keringanan, dan Pembebasan BPHTB
Peraturan Gubernur Provinsi DKI Jakarta Nomor 193 Tahun 2016 tentang Pembebasan 100% (seratus persen) atas BPHTB Karena Jual Beli atau Pemberian Hak Baru Pertama Kali Dan/Atau Pengenaan Sebesar 0% (nol persen) Bea Perolehan Hak atas Tanah dan Bangunan Karena Peristiwa Waris Atau Hibah Wasiat Dengan Nilai Jual Objek Pajak Sampai Dengan Rp. 2.000.000.000,00 (Dua Miliar Rupiah)
Peraturan Gubernur Provinsi DKI Jakarta Nomor 126 Tahun 2017 tentang Pengenaan 0% (Nol Persen) Atas Bea Perolehan Hak Atas Tanah Dan Bangunan Terhadap Hak Perolehan Pertama Kali Dengan Nilai Perolehan Objek Pajak Sampai Dengan Rp. 2.000.000.000,00 (Dua Miliar Rupiah)
Internet
www.atrbpn.go.id
www.bprd.jakarta.go.id
www.dki.atrbpn.go.id
www.jakarta.bpsgo.id
www.kemendagri.go.id
www.koran.tempo.co
www.ortax.com
www.rumah.trovit.co.id
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