East Asian Journal of Multidisciplinary Research (EAJMR)
Vol. 2 No. 7 (2023): July 2023

An Analysis of Juridical Determination of Market Value Fees for Acquisition of Inheritance Type Land and Building Rights by Regional Revenue Agency of Malang City

Sandi Permana Nugraha (Fakultas Hukum, Universitas Brawijaya)
Tunggul Anshari Setia Negara (Fakultas Hukum, Universitas Brawijaya)
Dyah Widhiawati (Fakultas Hukum, Universitas Brawijaya)

Article Info

Publish Date
15 Jul 2023

Abstract

The state has the power to collect taxes from its citizens. Article 23 A of the 1945 Constitution of the Republic of Indonesia is the constitutional basis for tax collection by the government, namely the "Central Government" and "Local Government". This study aims to (1) analyze and find out how the mechanism for determining the market value in the collection of BPHTB Inheritance by Bapenda in Malang City, (2) analyze and find out the legal certainty regarding the market value in collecting BPHTB Inheritance by Bapenda in Malang City. This research is normative juridical research. The results show that the collection of Inheritance BPHTB by Bapenda Malang City does not yet reflect the value of legal certainty because the legal rules regarding market value that are used as guidelines by Bapenda also do not have legal certainty.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
East Asian Journal of Multidisciplinary Research (EAJMR)
Website

Abbrev

eajmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Description

East Asian Journal of Multidisciplinary Research (EAJMR) is a scientific multidisciplinary research journal published by Yayasan Pendidikan Penelitian Pengabdian Algero. The aim of this journal publication is to disseminate the research results, conceptual thoughts, improved research methodologies ...