Upaya Keberatan Wajib Pajak Dalam Sengketa Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (Studi Kasus: Badan Pendapatan Daerah Kota Madiun)

Atmanegara, Andyka Yuliatama and , Prof. Dr. Aidul Fitriciada Azhari , S.H., M.Hum. and , Dr. Nuria Siswi Enggarani, S.H., M.Hum. (2024) Upaya Keberatan Wajib Pajak Dalam Sengketa Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (Studi Kasus: Badan Pendapatan Daerah Kota Madiun). Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Madiun City Bapenda has the authority to manage taxesland and buildings, this is based on Law Number 28 of 2009 concerning Regional Taxes and Regional Levies as well as Madiun Mayor Regulation Number 6 of 2019 concerning Procedures for Regional Tax Audits. Bapenda faces problems in resolving tax issues, especially regarding NJOP. This research aims to determine legal objections to resolving tax disputes in the PBB-P2 field and the obstacles in carrying out legal objections. The research method used is a normative juridical legal research method. The results of the research state that taxpayers who feel that the NJOP value determined by Bapenda is not under the condition of their property can submit an appeal to the Tax Court Agency. The process begins with submitting an objection letter to Bapenda within a certain period after sending the tax notification. If the objection is not accepted, the taxpayer can appeal to the Tax Court Agency. However, in the case at the Madiun City Bapenda, the request for an objection to the NJOP value of land and buildings was not granted. There are several obstacles in legal action for taxpayer objections to dispute resolution at rural and urban PBBs in Madiun City, such as legal uncertainty and limited law enforcement institutions. To overcome this, it is necessary to carry out legal reform, increase the capacity of law enforcement agencies, and increase awareness of tax law among the public.

Item Type:	Thesis (Thesis)
Uncontrolled Keywords:	Tax Law, Tax Disputes, Legal Remedies, Taxpayers
Subjects:	K Law > KI Indonesia Law > KP Hukum Perdata
Divisions:	Fakultas Pasca Sarjana > Magister Hukum
Depositing User:	Unnamed user with username r100210025
Date Deposited:	09 Feb 2024 13:22
Last Modified:	09 Feb 2024 13:22
URI:	http://eprints.ums.ac.id/id/eprint/121894

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