Jurnal Hukum Kenotariatan Otentik's
Vol 1 No 1 (2019): Januari

Kajian Mengenai Kegiatan Verifikasi Lapangan Atas Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB)

Dedeh Diarti (Program Studi Kenotariatan Program Magister Universitas Pancasila)

Article Info

Publish Date
03 Jul 2019

Abstract

Fee for acquisition of right of land and building (BPHTB) is a central tax that diverted into the local tax as provided in Law No. 28 of 2009. For BPHTB collection purpose, local government shall establish regional regulation concerning BPHTB. Based on that, then the Bogor Government issued Law No. 15 of 2010 on BPHTB. The collection of BPHTB, since 2011, was transferred to Local Revenue Office of Bogor. For such collection, then the office also issued a regulatioan on field verification of land and building subjected to collection of BPHTB. Field Verification aims to examine the correctness and to investigate the validity of tax object and documents received with actual field condition, especially on matters relating to the sale price of the land and building which are transacted.

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Journal Info
Jurnal Hukum Kenotariatan Otentik's
Website

Abbrev

otentik

Publisher

Universitas Pancasila

Subject

Humanities Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Hukum Kenotariatan Otentik's merupakan jurnal yang memuat artikel-artikel mengenai hukum kenotariatan. Jurnal ini diterbitkan oleh Program Studi Kenotariatan Program Magister Universitas Pancasila, dan dimaksudkan untuk menjadi media pengembangan dan penyebarluasan pemikiran di bidang hukum ...