Analysis of Tax Object Sales Value Discrepancies at Land Market Price

Ema Prihatin Suharyati

Abstract


This study aims to analyze the discrepancy between the Taxable Value of Land and the market price of land and its impact on the community and the regional taxation system. This study uses an empirical legal approach with qualitative descriptive specifications through interviews, observations, and literature studies. Based on the research results, it is known that the discrepancy between the Taxable Value of Land is influenced by weak data updates, low synchronization of information between agencies, and less than optimal evaluation of land value zoning. These conditions have an impact on increasing taxpayer objections and decreasing the level of public trust in the local government. In addition, taxation policies that do not match the real conditions of land prices can cause fiscal injustice for the community. Therefore, a more transparent, adaptive, and appropriate system for determining the Taxable Value of Land is needed, in line with the development of land prices in the community.


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References


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