SciRJ Logo Scientific Research Journal
Menu

Authors
Submit your research
Submission Guidelines
Editorial Board
Review Process
Publication Fee
Scirj Indexing

Publications
Research Journal
Special Issue
Thesis
Monograph

Research Library

RSS & Feeds

Subscribe


Scirj, Volume V
October Issue [In Process]
September Issue
August Issue
July Issue
June Issue
May Issue
April Issue
March Issue
February Issue
January Issue


Scirj, Volume IV
December Issue
November Issue
October Issue
September Issue
August Issue
July Issue
June Issue
May Issue
April Issue
March Issue
February Issue
January Issue

Scirj Volume III, Issue I, January 2015 Edition
ISSN: 2201-2796

Conflict Resolution to Property Tax Increase in Jakarta

Dr. Erna Widjajati S.H., M.H.

Abstract: The importance of tax property has been stipulated in the government act number 12 of 1985. This act has been effective since 1986 as the legal basis of tax collecting with regard to the right of and /or the acquisition of benefits from the land and / or of the ownership, control and / or of the acquisition of the building. However, there has been emerging problems in regard with the implementation of the tax property. For this reason, this paper, using secondary data and primary data from interviews as well as field observation in the Jakarta, the capital city of Indonesia, aims at discussing conflicts regarding property tax payment obligation and suggesting some legal efforts to resolve the problems. It was found that the legal basis for calculating the increase of property tax in Jakarta is the sale value of taxed object (NJOP) which has not been adjusted in the last three years. The reason is that NJOP has been one basis for calculating property tax because this sale value affects the amount of property tax that the tax payer has to pay. The study also suggests that legal efforts that can be made when there is a tax conflict includes objection, appeal, claim and review.

Reference this Paper: Conflict Resolution to Property Tax Increase in Jakarta by Dr. Erna Widjajati S.H., M.H. published at: "Scientific Research Journal (Scirj), Volume III, Issue I, January 2015 Edition, Page 22-28 ".

Search Terms: Property Tax, conflict resolution, NJOP, objection, appeal, claim and review

[Read Research Paper]       [Full Screen]

Ooops! It appears you don't have a PDF plugin for this barrPostingser. you can click here to download the PDF file.









  © 2013 Scientific Research Journal, US . Malaysia . Australia
All rights reserved.