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PAJAK BUMI DAN BANGUNAN ATAS MENARA PANDANG YANG DIBANGUN PADA WILAYAH KONSERVASI HUTAN LINDUNG TAMAN NASIONAL GUNUNG PAPANDAYAN KAB. GARUT SEBAGAI UPAYA PENINGKATAN PENDAPATAN DAERAH

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• Code	CallNo	Lokasi	Ketersediaan
  022/2020	022/2020	Perpustakaan Prodi S1 FH Unpad Jatinangor	Tersedia

• Perpustakaan	Fakultas Hukum
  Judul Seri	-
  No. Panggil	022/2020
  Penerbit	Fakultas Hukum UNPAD : Bandung., 2020
  Deskripsi Fisik	-
  Bahasa	English
  ISBN/ISSN	-
  Klasifikasi	NONE
  Tipe Isi	-
  Tipe Media	-
  Tipe Pembawa	-
  Edisi	-
  Subyek	-
  Info Detil Spesifik	-
  Pernyataan Tanggungjawab	-

• Land and building tax is one of the main milestones in the regional tax income of a district which is considered to have an important influence and must be put forward because the land and building tax is the largest object for income of a region as stipulated in detail in Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution which are handed over to their respective regions to take care of their own household matters. However, in realizing this, there has been some resistance to the tax carried out against the local government of Garut Regency which has applied the land and building tax status to the tower of view built in the conservation area of Mount Papandayan Garut Regency. This was done by the management as if giving advice that conservation areas cannot be taxed because they have special and higher responsibilities towards the central government and do not have responsibilities to local governments, the purpose of this study is to find out how the form of an authority of the Garut Regency local government in determining the object of land and building tax and the legal consequences arising both for the manager and also the local government due to this problem. Based on the results of the study it can be concluded that the Regional Revenue Service or the Regional Government of Garut Regency has carried out the implementation of land and building tax collection in accordance with the laws and regulations, but in the implementation of the application there are problems of minimal quality of human resources in explaining how the status in the land and building tax provisions and the lack of emphasis for the application of land and building taxes in any case both legal effort and other matters that come from the local government apparatus of Garut Regency on this issue so that a person or entity can make the opportunity to avoid or resist against the tax that is covered. Therefore, based on the analysis and study according to the author, this problem should be resolved if the party from the Garut Regency government can be more assertive in cracking down on this problem by making legal efforts in accordance with the provisions of the laws and regulations governing taxes so that it can provide a deterrent effect and also in the future it does not cause continuing problems.

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