Penegakan Hukum Terhadap Ketidakpatuhan Pembayaran Pajak Bumi Dan Bangunan di Surakarta

Pricellia Griselda Puspitadevi Gunarso, Wasis Sugandha

Abstract


This study examines the problem of how law enforcement against community noncompliance in the payment of land and building tax in the rural and urban sectors (PBB-P2) in Surakarta and what are the obstacles in the payment of land and building tax in the rural and urban sectors in Surakarta. Research shows that law enforcement against non-compliance with PBB-P2 payments in Surakarta should be improved, this can be seen from the frequent tax breaks that result in ineffective sanctions for taxpayers who are in arrears. Even though BPPKAD has provided many innovations to encourage people to pay taxes on time, look at people who are in tax arrears. Public awareness of the importance of paying taxes on time is still not good, as seen from an increase in the number of tax arrears from 2017 to 2019.

Full Text:

PDF
rticle

References


Ambarwati, Rezi Budiningtyas, Faculty Of Law, Universitas Sebelas Maret, and Rezi Budiningtyas Ambarwati, ‘Pelaksanaan Pemungutan Retribusi Terminal Di Kabupaten Sukoharjo Corresponding Author : Jurnal Discretie : Pemerintahan Daerah Yaitu Pajak Daerah , Retribusi Daerah , Hasil Pengelolaan Kekayaan Tertentu Yang Diberikan Oleh Negara Bagi Penduduknya Secara P’, 1.1 (2020), 9–15

Arafat, M.R., ‘PENERAPAN BANTUAN HUKUM DALAM PROSES PENYIDIKAN DENGAN PRINSIP ACCUSATOIR’, Pena Justisia: Media Komunikasi Dan Kajian Hukum, 18.1 (2019), 14–23

Balenina, C.D., ‘Partisipasi Masyarakat Dalam Pengelolaan Desa Sampah Mandiri Di Desa Kalisoro, Tawangmangu, Kabupaten Karanganyar’, Bestuur, 7.1 (2019), 26–35

Berdasarkan, Berkelanjutan, Regulasi Rencana, Tata Ruang, Ulfa Nur Oktiana, and Asianto Nugroho, ‘Pelaksanaan Perlindungan Lahan Pertanian Pangan Jurnal Discretie : Pangan Pertanian Berkelanjutan Pemerintah Provinsi Daerah Istimewa Yogyakarta Menerbitkan’, 1.1 (2020), 16–24

Fajar, Jelang Perdana Putra, I. Gusti Ayu Ketut Rachmi Handayani, and Lego Karjoko, ‘Perlindungan Konsumen Atas Hak Penggantian Kerugian’, JURNAL DISCRETIE: JURNAL BAGIAN HUKUM ADMINISTRASI NEGARA, 1.1 (2020), 42–51

Handayani, I. Gusti Ayu Ketut Rachmi, Adi Sulistiyono, Tommy Leonard, Ardi Gunardi, and Fatma Ulfatun Najicha, ‘Environmental Management Strategy in Mining Activities in Forest Area Accordance with the Based Justice in Indonesia’, Journal of Legal, Ethical and Regulatory Issues, 21.2 (2018)

Hasan, Dahliana, ‘ENVIRONMENTAL TAXES ON INDUSTRIES IN INDONESIA : DEVELOPING A FRAMEWORK FOR SUSTAINABILITY A Thesis Submitted in Fulfillment Of’, Thesis Accounting and Corporate Governance Department Faculty Business and Economics July 2014 Melbourne University, July, 2014

———, ‘Pelaksanaan Tax Compliance Dalam Upaya’, Hukum Mimbar, 20.2 (2008), 1–13

———, ‘Sunset Policy Dan Implikasinya Terhadap’, Mimbar Hukum, 21.2 Juni 2009 (2008), 203–408

———, ‘Tinjauan Terhadap Rencana Penerapan Pajak Lingkungan Sebagai Instrumen Perlindungan Lingkungan Hidup Di Indonesia’, Mimbar Hukum, 20.3 (2008), 531–46

Kajoko, L, Zaidah Nur Rosidah, and I.G.A.K. Rachmi Handayani, ‘Refleksi Paradigma Ilmu Pengetahuan Bagi Pembangunan Hukum Pengadaan Tanah’, Bestuur, 7.1 (2019), 1–14

Kuliner, Konsumen, Makanan Berbahan, Baku Daging, Faculty Law, and Universitas Sebelas Maret, ‘Kendala Pemerintah Dalam Melindungi Hak Atas Keamanan Bagi Jurnal Discretie ’:, 1.1 (2020), 1–8

Najicha, Fatma Ulfatun, I Gusti Ayu Ketut Rachmi Handayani, and Hartiwiningsih, ‘Legal Protection “Substantive Rights for Environmental Quality” on Environmental Law Against Human Rights in the Constitution in Indonesia’, 140.Icleh (2020), 719–24

Nuryanto, Ahmad Dwi, ‘Problem Penyidikan Tindak Pidana Pencucian Uang Yang Berasal Dari Predicate Crime Perbankan’, Bestuur, 7.1 (2019), 54

Rosidah, Zaidah Nur, ‘Coherence of the Rules of Sharia Against Pancasila’, Bestuur, 8.1 (2020), 40

Saputra, Rian, Luthviat, RD, ‘Institutionalization of the Approval Principle of Majority Creditors for Bankruptcy Decisions in Bankruptcy Act Reform Efforts’, Journal of Morality and Legal Culture, 1.2 (2020), 93–102

Susanti, Liana Endah, ‘Economic Law Creation Beautiful Global Indonesia’, Bestuur, 7.1 (2020), 47




DOI: https://doi.org/10.20961/jd.v1i2.50238

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Pricellia Griselda Puspitadevi Gunarso, Wasis Sugandha

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Toto Togel

slot online

Slot Gacor