PELAKSANAAN SELF ASSESSMENT SYSTEM DALAM PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KABUPATEN BOYOLALI

TL;DRAbstract

Taxes are the sources of the state’s earning that are needed urgently fos performing the government and national development. One of them is the tax forLand and Building Owner siap (BPHTB) that is applied by self assessment system, whereas the ownersshould count up and pay the tax by themselves. The goals of this researchis to find out how far the self assessment systemhas been practiced in Boyolali, how many problems appeared, and how many effort have been done to solve the problems. This thesis therefore, uses the judicial-empirical approach. The Primaire and the secondaire data are obtained from referencial documents and interview with the respondants. The purposive sampling is choosen to select responden, those are who are involved in the implementing of BPHTB. The qualitative analysis used in this research found out that the collecting of BPHTB in Boyolali has not been run well in accordance with the current regulation. While, the distribution of the requirement on the duty for pa

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