Abstract
The method used in this research is normative juridical approach is prescriptive to examine the sources of literature relevant to the theme of research, including research on the general principles of law, legislation, as well as provisions on the cash receipts from the tax sector property. Implementation of the UN tax collection and BPHTB include data collection, assessment, determination, administration and comprehensive services, of course this is not easy and has many obstacles. The obstacles encountered in the area of property tax collection comes from internal and external side. In terms of internal investment required a high cost in the provision of facilities, shortage of human resources in collecting taxes, updating the data base, while in terms of the external is the awareness of the community in paying taxes, their mode of misappropriation of law and the administration of the taxpayer, as well as the role of notary still less than the maximum help in the collection of property taxes.
Highlights
The method used in this research is normative juridical approach is prescriptive to examine the sources of literature relevant to the theme of research, including research on the general principles of law, legislation, as well as provisions on the cash receipts from the tax sector property
Pajak merupakan iuran rakyat kepada kas negara berdasarkan Undang-Undang, sifatnya dapat dipaksakan dengan tidak mendapat imbalan balas jasa secara langsung
Pajak.go.id, Kecurangan Developer Terhadap Pajak Properti, diakses tanggal 10 Maret 2016 http://www.pajak.go.id, Materi Presentasi Pengalihan Pajak Bumi dan Bangunan (PBB)-P2 dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) sebagai Pajak Daerah, diakses tanggal 4 April 2016 http://www.satudpajak2011.blogspot.co.id, Kendala-kendala Pemungutan Pajak di Indonesia, diakses tanggal April 2016 http://www.teori4hukum.blogspot.co.id, Teori Hukum Pajak Hambatan dan Solusi, diakses tanggal April
Summary
Metode penelitian yang digunakan dalam penelitian ini adalah metode pendekatan yuridis normatif yang bersifat preskriptif dengan meneliti sumber-sumber pustaka yang relevan dengan tema penelitan, meliputi penelitian terhadap asas-asas hukum, peraturan perundang-undangan, serta ketentuanketentuan tentang penerimaan kas dari sektor pajak properti. Pelaksanaan pemungutan pajak PBB dan BPHTB mencakup pendataan, penilaian, penetapan, administrasi dan pelayanan yang menyeluruh, tentu hal ini tidak mudah dan mengalami banyak kendala. Hambatan-hambatan yang dihadapi daerah dalam pemungutan pajak properti berasal dari sisi internal maupun dari sisi eksternal. Dari segi internal diperlukan investasi biaya yang tinggi dalam penyediaan sarana, keterbatasan sumber daya manusia dalam memungut pajak, pemutahiran data base, sedangkan dari segi eksternal yaitu kesadaran masyarakat yang kurang dalam membayar pajak, adanya modus penyelewengan hukum dan administrasi wajib pajak, serta peran PPAT/Notaris masih kurang maksimal membantu dalam pemungutan pajak properti
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