KEBIJAKAN HUKUM PEMBERIAN PENGURANGAN, KERINGANAN, DAN PEMBEBASAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN BREBES

Abstract

The authority of the Regional Government as the organizer of regional government affairs according to the principle of autonomy and co-administration is expected to be able to explore financial sources through Regional Original Revenue. In the process of collecting Rural and Urban Land and Building Taxes in the context of exploring regional financial sources, there are many differences of opinion or tax disputes between taxpayers and the government regarding the amount of tax to be paid, tax objects that no longer exist, and applications for relief in the form of installments in the form of installments. payment of taxes.

This study aims to analyze legal policies and legal implications for the provision of reduction, relief, and exemption from land and building taxes in rural and urban areas in Brebes Regency. This study uses a normative juridical approach, descriptive analysis research type, secondary data sources, and data obtained by using literature studies, presented in the form of narrative texts that are arranged systematically, and analyzed qualitatively normative.

The results of the study indicate that the Legal Policy for the Granting of Reductions, Relief, and Exemption of Land and Building Taxes in Rural and Urban, is based on the principles of financial politics, economic principles, and the principles of justice. Administrative principles, juridical principles. The legal implications arising from the granting of reduction, relief, and exemption from land and building taxes in rural and urban areas are: Implications of authority, Implications of Supervision, Implications of Finance and Implications of Human Resources.