KEBIJAKAN PENGATURAN PEMUNGUTAN PAJAK DALAM UPAYA MEWUJUDKAN SELF ASSESSMENT SYSTEM

Abstract

  The policy in enforcing the tax collection system is the authority of the state to determine it. Not all taxes must be the same in the way they are collected. This paper discusses to examine the regulations governing BPHTB tax collection in realizing the Self-Assessment System and involving PPAT in the Self-Assessment System tax collection. The system or method of tax collection must be adjusted to the type of tax itself so that the objectives to be obtained are optimal. One type of tax is the Cost of Acquisition of Land and Building Rights or commonly called BPHTB. This type of tax already has its own regulations namely Law No. 20 of 2000. Where in this Law expressly, BPHTB tax collection arrangements are carried out by imposing a Self Assessment System collection. The use of this system is the realization of what is stated by basic legal norms. In essence the use of this system is in fulfilling the taxpayer's obligation to calculate, determine the value owed, pay BPHTB carried out by the taxpayer himself. Even so, the BPHTB tax regulation and collection system is still needed to synchronize with other regulations. PPAT is a public official given authority in this BPHTB tax collection. Keywords: Tax Collection, Self Assessment.