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PAJAK BUMI DAN BANGUNAN ATAS MENARA PANDANG YANG DIBANGUN PADA WILAYAH KONSERVASI HUTAN LINDUNG TAMAN NASIONAL GUNUNG PAPANDAYAN KAB. GARUT SEBAGAI UPAYA PENINGKATAN PENDAPATAN DAERAH

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Land and building tax is one of the main milestones in the regional tax
income of a district which is considered to have an important influence and
must be put forward because the land and building tax is the largest object for
income of a region as stipulated in detail in Law Number 28 of 2009
concerning Regional Taxes and Regional Retribution which are handed over
to their respective regions to take care of their own household matters.
However, in realizing this, there has been some resistance to the tax
carried out against the local government of Garut Regency which has applied
the land and building tax status to the tower of view built in the conservation
area of Mount Papandayan Garut Regency. This was done by the
management as if giving advice that conservation areas cannot be taxed
because they have special and higher responsibilities towards the central
government and do not have responsibilities to local governments, the
purpose of this study is to find out how the form of an authority of the Garut
Regency local government in determining the object of land and building tax
and the legal consequences arising both for the manager and also the local
government due to this problem.
Based on the results of the study it can be concluded that the Regional
Revenue Service or the Regional Government of Garut Regency has carried
out the implementation of land and building tax collection in accordance with
the laws and regulations, but in the implementation of the application there
are problems of minimal quality of human resources in explaining how the
status in the land and building tax provisions and the lack of emphasis for the
application of land and building taxes in any case both legal effort and other
matters that come from the local government apparatus of Garut Regency on
this issue so that a person or entity can make the opportunity to avoid or
resist against the tax that is covered. Therefore, based on the analysis and
study according to the author, this problem should be resolved if the party
from the Garut Regency government can be more assertive in cracking down
on this problem by making legal efforts in accordance with the provisions of
the laws and regulations governing taxes so that it can provide a deterrent
effect and also in the future it does not cause continuing problems.

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Call Number

022/2020

Publisher

Bandung : Fakultas Hukum UNPAD., 2020

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Language

English

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NONE

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