Evaluasi Pengajuan Skb Pph Pasal 4 Ayat 2 Atas Penghasilan Dari Pengalihan Hak Atas Tanah Dan/ Atau Bangunan Di Kpp Pratama Klaten

Oleh :
Eka Riu Hartati - F3408099 - Fak. Ekonomi dan Bisnis

The purpose of this research was to determine the filing of the Certificate of procedure Free (LCS) of article 4 paragraph 2 of Income Tax on income from transfer of land rights and/ or buildings in the KPP Pratama Klaten and to determine the level of development of the filing of the decree from year to year. In addition, to determine the impact that appears to fiscus after issuance of the LCS. Author in conducting research using interviews against those who are competent in that field as well as collecting documents or data relevant to the topic throughout. Results from studies that have done the author is the filing procedure in KPP Pratama LCS Klaten has complied with the Director General of Tax No. 30/ PJ/ 2009. Starting in 2009-2011 the percentage of filings LCS has developed very rapidly. The highest increase was in 2011 which reached 36-fold, or by 3.633,3% with the proposed limit of 250. With the publication of this decree affects the amount of income tax receipts. Set targets can not be realized properly. In conclusion with the publication of this decree, can ease the Taxpayer underprivileged or low income under the personal exemption (PTKP). In the issuance of this decree should be done correctly in order to study in the issuance of the LCS is not misplaced and does not cause social jealousy for the community. For the taxpayer if, after issuance of the decree but SPPT/ STTS still listed the old owner's name, should make filing tax returns rectification SPPT/ STTS land and building tax to the delivery of Building and Land Tax payments are not found difficulty in finding a new taxpayer, in addition to Taxpayers who do not pay the old Land and building tax from the tax object that has been diverted.