JURIDICAL ANALYSIS OF DETERMINATION OF NJOP (SALES VALUE OF TAXABLE OBJECT) FOR DETERMINATION OF ACQUISITION DUTY OF RIGHT ON LAND AND BUILDING TO INCREASE STATE INCOME (RESEARCH STUDY AT YONDRI DARTO NOTARY AND PPAT OFFICES IN BATAM)

Notarial Law

The sale and purchase transaction of land and/or buildings is one of the economic activities that creates an obligation to pay taxes, namely Income Tax and Acquisition of Duty of Rights on Land and Building. The formulation of this thesis research is how the legal arrangements, implementation, and what factors become obstacles as well as solutions to the determination of Tax Object Sales Value for determining the Acquisition of Duty of Rights on Land and Building to increase state revenue. This thesis research approach method uses a normative and sociological juridical approach. The result of this thesis research is the collection of the Acquisition of Duty of Rights on Land and Building using a self assessment system. The self assessment system means that taxpayers are given the trust to be able to calculate, pay, and self report the taxes owed.

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