PELAKSANAAN PENGEMBALIAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SETELAH ADANYA PERATURAN DAERAH KABUPATEN SLEMAN NOMOR 14 TAHUN 2010 TENTANG BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

• Main Authors: , fajri albastra, , Dwi Haryati, S.H., M.H.
• 格式: Theses and Dissertations NonPeerReviewed
• 出版: [Yogyakarta] : Universitas Gadjah Mada 2012
• 主題: ETD
• 在線閱讀: https://repository.ugm.ac.id/100799/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=57156
• 機構: Universitas Gadjah Mada

This study aims to determine the implementation of restitution process of acquisition fees on Land and Buildings (BPHTB) in Sleman since the applicable regulation Sleman District No. 14 of 2010 regarding acquisition fees Land and Buildings and Sleman Regent Regulation No. 28 of 2011 regardingThe return of Overpaid Tax And RetributionDistrict Area. This research is an empirical legal research, analytical research report is descriptiveanalytical. The study begins with a literature study to compile a reference in a frame of mind at the same time frame of the study, continued research in the field (field research). In order to complement the data obtained is carried out field research to obtain primary data. Primary data obtained through field research through interviews with informants, while the secondary data obtained from primary legal materials, obtained through secondary research literature. Analysis of data with a qualitative approach of research procedures which produce descriptive analysis of data, that is what is stated by the respondent in writing or orally and the real behavior are researched and studied as something that is intact. The results of this study indicate that (1) that the implementation of the restitution processof acquisition fees on Land and Buildings in Sleman District has run in accordance with applicable legislation, namely Ordinance Regent of Sleman District Number 28 in 2011 about Procedures for return of Overpaid Tax District and Retributions District, the restitution paid on the date February 29, 2012. (2) The main purpose of legal protection in the tax law is to protect taxpayer rights. In order to protect taxpayer rights, the government issued a policy of restitution with promulgation Ordinance Regent of Sleman District No. 28 of 2011 concerning Procedures for return of Overpaid Tax District and Retributions District. In Sleman Regent Regulation No. 28 of 2011 it was granted protection in the form of exchange rates of 2% (two percent) per month if within 2 (two) months from the making of restitution to be decided.