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Pengenaan pajak bumi dan bangunan terhadap perguruan tinggi swasta

Jurnal Keuangan dan Perbankan, Tahun X, Nomor 3, September 2006
Journal from JIPTUNMERPP / 2008-01-09 09:44:55
Oleh : Setiadi Alim, Diploma_3_of_Finance_and_Banking_-_Merdeka_Univers
Dibuat : 2006-10-01, dengan file

Keyword : Objective tax, objective exception, equality, for non profit oriented, for serving public interest in education, surplus, higher private educational institution.

Buildings and land tax is material tax which belongs to objective tax. Buildings and land tax does not have any exception, such as tax reduction or tax free, because of the condition and subject status of the tax. However, regarding to the purpose and social interest, reciprocal relationship among nations and international relationship, the objective exception is made. Article 3 paragraph (1) of the law number 12 year 1985 on buildings and land tax that has been changed of the law number 12 year 1994 stating that tax object exemted from the tax on buildings and land such as tax object which is used solely for the purpose of public service in the field of religious worship, social affairs, health, nation education and culture, not meant for the purpose of profit making. Although article 3 paragraph (1) of the law number 12 year 1985 on buildings and land tax that has been changed to the law number 12 year 1994 clearly states that tax object which is used solely for serving public interest in education and not meant for the purpose of profit making that is the tax object exempted from the tax on buildings and land, on the other hand, the circular letter of Director General of Taxation number SE-10/PJ.6/1995 dated 24 February 1995 on imposition of buidings and land tax on higher private educational institutions stating that the tax object which is belonged higher private educational institutions that own certain education facilities will be subject to buildings and land tax as big as 50% of the normal rate, except if the higher private educational institution can prove that it does not gain surplus. What has been stated in the circular letter of director general of taxation number SE-10/PJ.6/1995 dated 24 February 1995 is not in accordance with article 3 paragraph (1) of the law number 12 year 1985 on buildings and land tax that has been changed to the law number 12 year 1994. The circullar letter of Director general of taxation number SE-10/PJ.6/1995 dated 24 February 1995 should have been changed or revised or replaced with another rule.

Deskripsi Alternatif :

Buildings and land tax is material tax which belongs to objective tax. Buildings and land tax does not have any exception, such as tax reduction or tax free, because of the condition and subject status of the tax. However, regarding to the purpose and social interest, reciprocal relationship among nations and international relationship, the objective exception is made. Article 3 paragraph (1) of the law number 12 year 1985 on buildings and land tax that has been changed of the law number 12 year 1994 stating that tax object exemted from the tax on buildings and land such as tax object which is used solely for the purpose of public service in the field of religious worship, social affairs, health, nation education and culture, not meant for the purpose of profit making. Although article 3 paragraph (1) of the law number 12 year 1985 on buildings and land tax that has been changed to the law number 12 year 1994 clearly states that tax object which is used solely for serving public interest in education and not meant for the purpose of profit making that is the tax object exempted from the tax on buildings and land, on the other hand, the circular letter of Director General of Taxation number SE-10/PJ.6/1995 dated 24 February 1995 on imposition of buidings and land tax on higher private educational institutions stating that the tax object which is belonged higher private educational institutions that own certain education facilities will be subject to buildings and land tax as big as 50% of the normal rate, except if the higher private educational institution can prove that it does not gain surplus. What has been stated in the circular letter of director general of taxation number SE-10/PJ.6/1995 dated 24 February 1995 is not in accordance with article 3 paragraph (1) of the law number 12 year 1985 on buildings and land tax that has been changed to the law number 12 year 1994. The circullar letter of Director general of taxation number SE-10/PJ.6/1995 dated 24 February 1995 should have been changed or revised or replaced with another rule.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiD
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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