ANALIS LAW FAIRNESS VALUE TRANSFER OF LAND AND / OR BUILDING OR CHANGES IN AGREEMENT BONDING SALE OF LAND AND / OR BUILDING

Bahmid Bahmid

Abstract


The basic principle of taxation diantarnya equalty principle, namely the principle of balance and fairness mengedapankan. Balance and fairness in tax collection starts from the set, calculate, pay and tax reporting. Income tax on income on acquisition of land and buildings in determining the income of the taxpayer rated big unilaterally by the Tax Office Pratama. Rating the value of the transfer by the Tax Office Pratama bersarkanDGT Regulation No. Per - 18 / Pj / 2017 Concerning Procedures Evidence Research Compliance Obligations Payment of Income Tax on Income from Transfer of Land and / or buildings, where the outcome assessors pengalihak land rights carried by appraisal approach.

 

Keywords: Income Tax, fishing rights to land.

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References


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