Conflict Resolution to Property Tax Increase in Jakarta (original) (raw)

Abstract

The importance of tax property has been stipulated in the government act number 12 of 1985. This act has been effective since 1986 as the legal basis of tax collecting with regard to the right of and /or the acquisition of benefits from the land and / or of the ownership, control and / or of the acquisition of the building. However, there has been emerging problems in regard with the implementation of the tax property. For this reason, this paper, using secondary data and primary data from interviews as well as field observation in the Jakarta, the capital city of Indonesia, aims at discussing conflicts regarding property tax payment obligation and suggesting some legal efforts to resolve the problems. It was found that the legal basis for calculating the increase of property tax in Jakarta is the sale value of taxed object (NJOP) which has not been adjusted in the last three years. The reason is that NJOP has been one basis for calculating property tax because this sale value affects the amount of property tax that the tax payer has to pay. The study also suggests that legal efforts that can be made when there is a tax conflict includes objection, appeal, claim and review.

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