THE SUPERVISION OF THE TRANSFER OF RURAL AND URBAN LAND AND BUILDING TAXES (PBB-P2) INTO REGIONAL TAXES IN THE REGIONAL AUTONOMY SYSTEM IN INDONESIA
Hasyim Adman. Law Faculty. Unisba. hasyimunisba17@gmail.com Neni Sri Imaniyati. Law Faculty. Unisba. nsriimaniyati@gmail.com Rini Irianti Sundary. Law Faculty. Unisba. rinisundary@gmail.com

Universitas Islam Bandung

Abstract

The transfer of central into regional taxes is one of the impacts of the dispute between central and regional government due to unfair and unresolved tax sector arrangement. One of its examples is Rural and Urban Land and Building Tax (PBB-P2). In line with this, the supervision is needed to prevent the fraud of the tax transfer. Hence, this research was conducted to understand the impacts of the transfer of PBB-P2 into regional taxes in the regional autonomy system in Indonesia and comprehend its supervision. The method used normative juridical approach by examining legal theories, concepts, and principles, and prevailing laws and regulations. The nature of research was analytical descriptive to describe the object under study through collected data whose data was obtained through library study became secondary data and analyzed qualitatively through legal interpretation. The results conclude that one of the impacts regarding the transfer of PBB-P2 into regional taxes in the regional autonomy system in Indonesia is to increase local taxing power. Besides that, the supervision of the transfer of PBB-P2 into regional taxes is monitored by the Ministry of Finance and the Ministry of Home Affairs through monitoring, evaluating, and collecting data and information of PBB-P2 revenue.

Keywords: supervision, tax, autonomy

Topic: Law and Ethics in Terms of Islamic Perspective