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VOL. 7, ISSUE 3 (2021)
Mechanism for reducing and abolishing land and building tax administrative sanctions in Karanganayar district
Authors
Setyawan Bima Agrianto, Isharyanto, Waluyo
Abstract
This study aims to describe the mechanism for reducing and eliminating administrative sanctions for land and building taxes, especially in Karanganyar Regency. This research is a normative legal research. Based on the research results, it is known that the Mechanism of Reduction or Elimination of Administrative Sanctions is divided into two, a. The mechanism for the reduction or elimination of administrative sanctions on taxpayer applications can be carried out in ways that are regulated in the Karanganyar Regent Regulation 67/2018, namely: 1. Taxpayers filing an application for reduction or abolition of tax administrative sanctions can only be submitted by the taxpayer or his proxy individually, where the application is submitted in writing to the Regent through the Head of the Agency, signed by the Taxpayer or his proxy in Indonesian, stating the reasons supporting the application, by attaching the following requirements: a) photocopy of the applicant's identity and proxies; b) photocopy of the decision letter submitted for the application; c) stamped power of attorney if authorized; and d) supporting documents that can show that the Administrative Sanctions are imposed because of the Taxpayer's mistake or not because of the Taxpayer's fault. 2. The Head of the Agency within 3 (three) months after the application is declared complete, is obliged to make a decision on the application of a Taxpayer or a Taxpayer's Proxy. If the period as referred to in paragraph (4) has elapsed and the decision has not been issued, then the application for deduction is deemed granted and a decision is issued in accordance with the Taxpayer's application within a period of no later than 1 (one) month as of the end of the said period while continuing to carry out activities. research and put it in the Research Results Report. Then, in this case what is meant by the reduction and elimination of administrative sanctions in office is carried out by issuing a Regent's Decree. As for this matter is limited by certain considerations, among others: a. Regional interests b. stimulus to Taxpayers to increase awareness of Taxpayers in terms of payment administrative order; and / or c. humanitarian social interests.
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Pages:166-171
How to cite this article:
Setyawan Bima Agrianto, Isharyanto, Waluyo "Mechanism for reducing and abolishing land and building tax administrative sanctions in Karanganayar district ". International Journal of Law, Vol 7, Issue 3, 2021, Pages 166-171
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