| Summary: | The objective of this research is to analyze the implication of BPHTB
localization to Sleman Government and the implementation in collecting process
after the localization. The main question is what kind of method that can be used
to minimizing potential loss in Bea Perolehan Hak Atas Tanah Dan Bangunan
(BPHTB) collecting process because of taxpayer�s deceit after the localization.
This research uses normative juridical method. From this research, we
know that BPHTB localization in Sleman Regency has been completely realized,
and give positive implication to the regency�s income. However, there is a
problem about potential loss in BPHTB collecting process because of taxpayer�s
deceit after the localization. The deceitfulness can be caused by some variables:
normative, technical thing, and taxpayer�s behavior. Normatively, the problem is
related to self assessment principal in BPHTB collecting process, so there could
be a tendency of the taxpayer to do the deceit. Technical factor is taxpayer�s
misunderstanding about the rule of BPHTB collecting process. Behavioral factor
is related to taxpayer�s attitude of writing the unreal transaction price.
The taxpayer�s tendency to write the unreal price actually is one of their
ways to helped them out of too big tax charge. They still pay the tax, but in
smaller charge. Taxpayer�s reluctance to pay the tax is also affected by the
decrease of their trust to the tax officials, because there are some tax officials that
do the deceit in managing tax. The reluctance grows more because the unequal
between tax charge and the development result, the dissatisfactory public
services, and the bad accountability and transparency from the tax officials itself.
To minimizing taxpayer�s deceit, Sleman Government has had SSPD
BPHTM research mechanism, also the inspection and investigation as devices for
tax law enforcement. The research method give quite significant result in
minimizing potential loss in BPHTB collecting process because of taxpayer�s
deceit. As long as BPHTB is managed by Dispenda Sleman, they got total income
from BPHTB for amount of Rp 49.138.082.858, including extra cash about Rp
684.049.899 (1,38%). Meanwhile, the inspection and investigation mechanisms
have not been used by Sleman government yet.
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