Abstract
The purpose of this study is to analyze the responsibility of taxpayers who manipulate transaction values in order to reduce Fees for Acquisition of Land and Building Rights (BPHTB). This research is inspired by the results of previous research that many BPHTB taxpayers manipulate transaction values to reduce BPHTB, but they are missed from legal responsibility, so that their actions seem normal in society and are not perceived as despicable and violating of the law. This research is a normative legal research using a statutory approach, so that it can be seen how the responsibility of taxpayers who are not honest in paying BPHTB. The results showed that in statutory regulations cannot be found administrative sanctions imposed on taxpayers who manipulated transaction values to reduce BPHTB. In fact taxpayer's actions are really detrimental regional finance, because their taxes are paid to the Regional Treasury as the original financial resources. Sanctions contained in statutory regulations are only criminal sanctions, as regulated in Article 174 of Law Number 28 of 2009 with the threat of imprisonment for a maximum of one year if due to negligence and a maximum of two years if done intentionally.
Highlights
The government administration system in Indonesia is familiar with the existence of a centralized system and a decentralized system
Not all government affairs have changed from a centralized system to a decentralized system, because there are certain functions that cannot be transferred to local governments through the decentralized system
Based on the results of previous research, several problems were found in BPHTB payments: First, Ridwansyah research results (Ridwansyah, 2020), "The average transaction price submitted by BPHTB taxpayers is below 50% of the actual transaction price"
Summary
The government administration system in Indonesia is familiar with the existence of a centralized system and a decentralized system. Since 1999 as a result of the spirit of reform in 1998, precisely when Law Number 22 of 1999 concerning Regional Government was enacted, there has been a paradigm shift in the governance system in Indonesia from a centralized system to a decentralized one. Not all government affairs have changed from a centralized system to a decentralized system, because there are certain functions that cannot be transferred to local governments through the decentralized system. This is as stated in Article 4 paragraph (1) of Law Number 22 of 1999, namely: "In the framework of implementing the principle of.
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