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Research Article 


LAW ENFORCEMENT FOR UNPAYMENT LAND AND BUILDING TITLE TRANSFER DUTY TAX IN JAKARTA CITY

Digdo Prakoso, MellaIsmelina Farma Rahayu, Gunawan Djayaputra.

Abstract
This study examine the concept of law enforcement for taxpayers who deviate from their tax payments. This study uses a normative legal research approach by examining legal rules, legal principles, and legal doctrine to address existing legal problems. Currently in Indonesia, especially in the city of Jakarta, the legal basis for land and building title transfer duty taxis Act Number 28 of 2009 concerning Regional Taxes and Regional Retributions. The results show that in Act Number 28 of 2009 concerning Regional Taxes and Regional Retributions there is no obligation for parties who buy land and / or buildings to validate the payment of fees for the acquisition of rights to land and / or buildings. The absence of legal norms is also contained in Act Number 28 of 2009 concerning Regional Taxes and Regional Charges related to irregularities that are common to taxpayers who purchase land and / or buildings in Jakarta City

Key words: land and building title transfer duty tax,law enforcement, unpayment tax.


 
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How to Cite this Article
Pubmed Style

Digdo Prakoso, MellaIsmelina Farma Rahayu, Gunawan Djayaputra. LAW ENFORCEMENT FOR UNPAYMENT LAND AND BUILDING TITLE TRANSFER DUTY TAX IN JAKARTA CITY. EEO. 2021; 20(5): 4737-4739. doi:10.17051/ilkonline.2021.05.524


Web Style

Digdo Prakoso, MellaIsmelina Farma Rahayu, Gunawan Djayaputra. LAW ENFORCEMENT FOR UNPAYMENT LAND AND BUILDING TITLE TRANSFER DUTY TAX IN JAKARTA CITY. http://ilkogretim-online.org//?mno=71702 [Access: April 09, 2021]. doi:10.17051/ilkonline.2021.05.524


AMA (American Medical Association) Style

Digdo Prakoso, MellaIsmelina Farma Rahayu, Gunawan Djayaputra. LAW ENFORCEMENT FOR UNPAYMENT LAND AND BUILDING TITLE TRANSFER DUTY TAX IN JAKARTA CITY. EEO. 2021; 20(5): 4737-4739. doi:10.17051/ilkonline.2021.05.524



Vancouver/ICMJE Style

Digdo Prakoso, MellaIsmelina Farma Rahayu, Gunawan Djayaputra. LAW ENFORCEMENT FOR UNPAYMENT LAND AND BUILDING TITLE TRANSFER DUTY TAX IN JAKARTA CITY. EEO. (2021), [cited April 09, 2021]; 20(5): 4737-4739. doi:10.17051/ilkonline.2021.05.524



Harvard Style

Digdo Prakoso, MellaIsmelina Farma Rahayu, Gunawan Djayaputra (2021) LAW ENFORCEMENT FOR UNPAYMENT LAND AND BUILDING TITLE TRANSFER DUTY TAX IN JAKARTA CITY. EEO, 20 (5), 4737-4739. doi:10.17051/ilkonline.2021.05.524



Turabian Style

Digdo Prakoso, MellaIsmelina Farma Rahayu, Gunawan Djayaputra. 2021. LAW ENFORCEMENT FOR UNPAYMENT LAND AND BUILDING TITLE TRANSFER DUTY TAX IN JAKARTA CITY. Elementary Education Online, 20 (5), 4737-4739. doi:10.17051/ilkonline.2021.05.524



Chicago Style

Digdo Prakoso, MellaIsmelina Farma Rahayu, Gunawan Djayaputra. "LAW ENFORCEMENT FOR UNPAYMENT LAND AND BUILDING TITLE TRANSFER DUTY TAX IN JAKARTA CITY." Elementary Education Online 20 (2021), 4737-4739. doi:10.17051/ilkonline.2021.05.524



MLA (The Modern Language Association) Style

Digdo Prakoso, MellaIsmelina Farma Rahayu, Gunawan Djayaputra. "LAW ENFORCEMENT FOR UNPAYMENT LAND AND BUILDING TITLE TRANSFER DUTY TAX IN JAKARTA CITY." Elementary Education Online 20.5 (2021), 4737-4739. Print. doi:10.17051/ilkonline.2021.05.524



APA (American Psychological Association) Style

Digdo Prakoso, MellaIsmelina Farma Rahayu, Gunawan Djayaputra (2021) LAW ENFORCEMENT FOR UNPAYMENT LAND AND BUILDING TITLE TRANSFER DUTY TAX IN JAKARTA CITY. Elementary Education Online, 20 (5), 4737-4739. doi:10.17051/ilkonline.2021.05.524








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