Analisis Yuridis Pengurangan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Kepada Wajib Pajak Orang Pribadi Kota Medan

Abstract

The reduction of Rural and Urban Land and Building Tax (PBB-P2) in Medan City is contained in Article 21 paragraph (2) of Medan Regional Regulation Number 3 of 2011 concerning PBB-P2 which is followed up by the issuance of Medan Regulation Number 73 of 2011 concerning Technical Instructions on PBB-P2 jounto Article 31 Perwal No. 73 of 2011concerning PBB- P2 Technical Guidelines. Pursuant to Article 3 1 letter a paragraph (). b, c, d and e causes legal uncertainty concerning deductions given by individual taxpayers.

The problem in this thesis is the legal certainty regarding the amount of reduction in Rural and Urban Land and Building Tax for individual in Medan City. Determination ofthe principle of justice in the provisions for reducing Rural and Urban Land and Building Tax for individual taxpayers in Medan. The legal efforts of individual taxpayers to reduce Rural and Urban Land and Building Tax are unfulfilled This is a normative juridical type of research. The specifications in the

research are descriptive. Secondary data is employed. The data are collected by by literature research studies and analyzed with qualitative analysis. The legal certainty of the provisions on the amount of PBB-P2 reduction owed to individual taxpayers is not fulfilled, because it is explicitly stated in Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution, Medan City Regional Regulation Number 3 of 2011 concerning Rural and Urban Land and Building Taxes. Regulation of the Mayor of Medan Number 73 of 2011 concerning Technical Guidelines for the Implementation of Medan City Regional Regulation Number 3 of 2011 concerning Tax Guidelines of Rural and Urban Land and Building; Determination of the principle ofjustice in the provisions for reducing Rural and Urban Land and Building Tax for individual taxpayers in Medan City. Justice in PBB-P2 is regulated in the PDRD Law Article 95 paragraph (4) letter a, which regulates the granting of reductions, reliefs, and exemptions on certain cases on the subject oftaxes and/or sanctions. The PDRD Law Article 107 paragraph (2) letter e states that regional heads as government officials can reduce tax assessments based on consideration of taxpayer payments or certain conditions of the tax object by providing a reduction in the amount of tax imposition. The Medan City Government has issued Medan City Regional Regulation (Perda) No. 3 of 2011 Article 25 paragraph (1) and paragraph (2) that stipulates tax reduction, relief, write-off is granted based on the ability of the taxpayer or certain conditions of the tax object. The legal efforts of individual taxpayers to reduce Rural and Urban Land and Building Tax are not fulfilled. There is a provision that requires taxpayers to fulfill their obligations first before submitting legal remedies in the settlement of tax disputes (imperative nature).