Land and Building Tax

ABSTRACT



Land and building tax is one of the important revenue resources of region. It is arranged in Undang – undang Number 12 Year of 1994 as exchanged from Undang – undang Number 12 Year 1985. As it is one of the region revenue resources, land and building tax has crucial role in implementing development nowadays, in the same manner as things are by goverment of Tanah Laut regency.
Kelurahan of Sarang Halang is one of the region that land and building tax has being applied. In fact of implementation, to reach the target is not as easy as plan. Collecting proces of land and building tax in kelurahan Sarang Halang find many obstacles that must be faced. The obtacles arised such as less of land and building tax collector aparatus, so still are there the taxpayer that are not quitely aware about the crucial role in paying that tax. Based on that, so the writer is interested to make research by entitled.
This research use exploration research method. By this method, hope in order the writer find some new idea or concept in solving problems happened.
Research result show that so far local apparatus and related departement make some efforts to optimize land and building tax revenue. Many ways has been done to reach target revenue of land and building tax. Repair efforts has been doing comprehensively from training for apparatus of tax collector up to conducting illumination for taxpayer. However some ways has been doing so far are not optimize enough so it need to be more increase.




SUMMARY
The Directorate of Land and Building Tax, the Ministry of Finance has already created digital
maps of most of the big cities in Indonesia. The aim was to build a GIS of land and building
tax objects, and later to increase tax revenue. The systems, named as SIG-PBB, were put on
the district level. SIG-PBB uses MapInfo and Oracle as its core software. Tax payers have no
access to the systems, and they rely on the invoice letter from the directorate to know how
much money they have to pay. The availability of extensive spatial and attribute data in the
SIG-PBB were invaluable assets for the improvement of public services. The idea was to put
the SIG-PBB on the internet and let the tax payers know in advance the amount of money to
be paid to the government. The Scalable Vector Graphic (SVG) was used as the file format of
the prototype system.
The prototype system uses real data from the City of Yogyakarta. The digital maps were
converted into ArcView shapefile. All attribute data, such as the tax payer, tax object number
(NOP), selling value of tax object, width, type of land and/or building were extracted from
the Tax Object Information Systems. The next step was to design the components of the SVG
map. The first page was the whole coverage of the City of Yogyakarta. It composed of the
maps the whole sub-district. User can interactively choose their option via mouse-click on the
map. They will be directed towards map of villages, which consists of the block maps. Block
maps were a certain area, usually not too large, defined by the Tax office as a basis for tax
survey. In the block maps, user could browse the information regarding their tax objects. A
Security tools have been proposed to prevent un-authorized user getting information of
others’ tax information. The security systems uses tax payer’s name as the login name and 18
digit of tax object number as the password.
The prototype systems of SVG map of land and building tax was interactive and relatively
small file size. It was not depend on any proprietary format and could be viewed using MS
Internet Explorer or Netscape Navigator equipped with free SVG viewer plug-in. Security
system and option could be set using JavaScript programming. Online measurement tools
allow the user to their land or building dimension, and therefore provide a checking
mechanism for the tax office. Any tax-related information could be simply embedded to the
systems via web programming.

Land Tax :-

Any person posses land will have to pay tax to the government. The land taxes are paid to village offices of their area. The land taxes are paid on the basis of area one occupies . This tax is paid in the village office in the name of deed holder of the property . The tax receipt is necessary for all transaction related to the property. A buyer should confirm the actual seller's name as recorded in the document . the transactions conducted without the tax receipt can be void.

Building Tax :-

Any one who possess a building either for residential or business purpose should pay building tax to the local body like Panchayat, Municipality or Corporation in which the building is constructed. The tax for thatched/concrete/half timbered etc. vary. The tax for residential and business type also vary. Tax for floor with Red Oxide, Tiles, Marble etc also vary. Usually the taxes are before the month of March every year, failing which fine of 24% is charged. Buildings are taxed on the basics of area in sq.ft.. building having from 3000 sq ft onwards will have to pay luxury tax yearly and the normal building tax in the local body. Building below 3000sqft in area have to pay one time tax in the Village Office and the normal tax in the local body yearly....