Implementation of Income Tax Payment for Sale and Purchase of Land Rights (Study in West Lombok District)

Abstract

This research aims to find out and understand the implementation of electronic payment of income tax for buying and selling land rights in West Lombok Regency. The research method used is normative and empirical, then analyzed descriptively qualitatively, using a sociological, statutory, and conceptual approach. The regulation of payment of income tax on the sale and purchase of land rights is that the Government has the authority which originates from legislation in terms of tax collection and is then delegated to the Ministry. Finance through the Directorate General of Taxes (DJP) which is one of the echelons I units under the auspices of the Ministry of Finance and is implemented by KPP Pratama throughout the Republic of Indonesia. Based on research, income tax payments for the electronic buying and selling of land rights in West Lombok Regency have been implemented by the regulations of the Director General of Taxes PER-05/Pj/2017 concerning Electronic Tax Payments as appropriate. Obstacles in implementing electronic tax payments in West Lombok Regency include legal constraints such as requirements for carrying out tax validation and the level of compliance in tax payments. From a non-legal perspective, such as internal and external obstacles in the form of the community's inability to use information technology and other technical matters. The implementation of the e-billing system can be effective if its implementation-intensive socialization and training are carried out first for taxpayers to make it easier in its application.