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VOL. 10, ISSUE 5 (2024)
The influence of land and building acquisition duty on Indonesian economy
Authors
Dewi Handayani Legowo, Bambang Santoso, Matthew Marcellinno Gunawan
Abstract
This study analyzes the effect of land and building acquisition tax
(BPHTB) on Indonesian economy. This study is a prescriptive doctrinal legal
study with a conceptual approach. This study uses primary legal materials and
secondary legal materials. The technique of collecting legal materials is
carried out through literature studies or document studies, then analyzed using
deduction method. The results of the study show that the effect of taxes,
especially land and building acquisition tax, is very important for economic
growth. This can be seen from the income from one of the regions in Indonesia,
namely DKI Jakarta, 2020 BPHTB tax revenue almost reached 4.5 trillion Rupiah.
Taxes in this case provide benefits to society indirectly, and will also have a
good impact on the economy in Indonesia. Therefore, the influence of tax
revenue is very important. In this case, the author also concludes that in
terms of BPHTP tax evasion can be categorized as a special crime, namely
corruption, because according to the formulation of Law No. 31 of 1999 in
conjunction with Law No. 20 of 2001 concerning Eradication of Criminal Acts of
Corruption, it is an unlawful act with the intention of enriching oneself,
others, or corruption that results in losses to state or state economy.
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Pages:40-43
How to cite this article:
Dewi Handayani Legowo, Bambang Santoso, Matthew Marcellinno Gunawan "The influence of land and building acquisition duty on Indonesian economy". International Journal of Law, Vol 10, Issue 5, 2024, Pages 40-43
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