PENETAPAN BATAS AKHIR PEMBAYARAN PAJAK BUMI DAN BANGUNAN

Abstract

This reSearch was conducted based on dualism of time arrangement tax payment of land and properties, as a result of expiration date determination at once. It is due to the fact that the Tax Law it self has regulated the payment term in its provision, that is six months after receiving the notice of tax burden, or one month after receiving of Notice of Tax Obligation by tax payer. This fact can result in confuSion and not compatible with the establishment of tax reform that means to simplify the tax regulation. In order to understand the problem, there must be a research on the background of the uniform expire date of tax payment, the mechanism j of the imposing of expire date, the implementation of the payment term and the response from the tax payer accordingly. The results of the research are hoped to give some contributions in formulating the new tax regulation, especially relating to the term payment of Land and Propeity Tax including its implementation. Besides, the research is also hoped to contribute to scientific development especially in the field of Tax Law. This study use a combination between nonnative regarding to vertically synchronization: of the regulation and its implementation, and sociological approach to lawregarding to the response of the tax payer. The "at once expiration" date determination which play an integral part of the payment system and tax delivery that known as payment outlet system backgrounded by several constraint in tax collecting and delivering of land and properties tax, The considerations to impose of the expire date of tax payment cover the year budget, the preparation of tax administration, and the availability of guidelines from central government. Meanwhile, the condition and respect of the tax payer was not included as a part. In the implementation, taxation officials are tend to pUt stressing on the application of payment time according to the uniform expire, date eventhoug there is a difference in payment term between the implementation and which regulated in the Tax Law. The results of the research show that there are some tax payers that accept the implementation and some others complain the imposition of the uniform expire date. They are those complain hope that the imposition of the expire date respect their aspiration and considers both the condition and the capability of the tax payers. The imposition of the expire date of the tax payment needs the involvement of the society and considers the social condition. It is suggested that the implementation of the payment term's regulation should not ignore the provition of the Tax Law, while the taxation official should meet their duty to deliver the notice of tax burden to tax payer in proper time. The expire date should not fall :at the end of the month due to the fact that the financial difficulties faced by tax payer at the time, but it should fall at the beginning of the month and accordingly in the month when tax payer are harvesting. Penelitian ini dilakukan dengan berdasarkan masalah timbulnya dualisme petigaturan waktu pembayaran Pajak Bumi dan Bangunan, sebagai akibat adanya penetapan tanggal jatuh tempo pembayaran pajak serara serentak Hal tersebut disebabkan karena scbenamya Undang-Undang juga sudah mengatur waktu bayar, yakni 6 bulan sejak diterimanya Swat Pemberitahuan Pajak Terutang atau 1 bulan sejak diterimanya Surat Ketetapan Pajak oleh wajib pajak. Kenyataan ini dapat membingungkan dan kurang selaras dengan adanya tax reform yang ditujukan antara lain untuk menyederhanalcan ketentuan pajak Untuk itu perlu analisa mengenai later belalcang dari adanya penetapan tanggal jatuh tempo secara serentak, mekanisme penentuan tanggal jatuh tempo, implementasi ketentuan waktu bayar, dan selcaligr tanggapan dari wajib pajak Berdasarkan permasalahan tersebut maka basil dari kajian ini diharapkan dapat dipergunakan dalam pernbentukan peraturan di bidang pajak, khususnya menyangkut waktu pembayaran Pajak Bumi dap Bangunan, tennasuk dalam hal penerapannya. Di samping itu diharapkan berguna bagi pengembangan ilmu khususnya hukum pajak. Untuk penelitian ini digunakan pendekatan notmatif khususnya berkait dengan pembuatan peraturan dan implementasi peraturan, dan pendekatan sosiologis menyanglcut tanggapan wajib pajak. Oleh karenanya merupakan perpaduan antara kedua pendekatan tersebut. Penetapan tanggal jatuh tempo secara serentak yang merupakan bagian dari sistem pembayaran dan petryetoran pajak yang dikenal sebagai sistem tempat pembayaran, dilatarbelalcangi oleh adanya beberapa kendala dalam pemungutan den penyetoran Pajak Bumi dan Bangunan. Pertimbangan dalam menetapkan tanggal jatuh tempo pembayaran pajak meliputi tahun anggaran, kesiapan adtninistrasi, dan adanya ketentuan dari pusat, dan kurang memperhatikan kepentingan wajib pajak. Dalam implementasinya, petugas pajak lebih menekankan penerapan waktu bayar berdasarkan tanggal jatuh tempo pembayaran secara serentak, termasuk apabila ada perbedaan waktu bayar dengan ketentuan Undang-Undang. Sementara itu sebagian wajib pajak dapat menerima dan ada pula yang keberatan teahadap penetapan tanggal jatuh tempo fin Mereka berharap agar penetapan tanggal jatuh tempo tersebut dilakukan secara aspiratif dengan mer.gin,gat kondisi den kemampuan wajib pajak Dalam penetapan tanggal jatuh tempo pembayaran pajak perlu melibatkan masyarakat dan mempertimbanglcan kondisi masyarakat. Implementasi ketentuan waktu bayar hendaknya tidak mengabaikan ketentuan Undang-Undang, untuk itu aparatur pajak hendaknya secara tepat waktu memenuhi kewajibanya untuk menyampaiakan Swat Pemberitahuan pajak Terutang kepada wajib pajak. Tanggal jatuh tempo itu mestinya bukan akhir bulan di mans pars wajib pajak umumnya tidak memiliki uang secara cukup melainkan pada awal bulan, dan sekaligus sebailarya pada bulan-bulan di mans wajib pajak sedang panen.