scholarly journals Alternative Policy on Progressive Tax Rate on Idle Land in the Special Capital Territory of Jakarta

2020 ◽  
Vol 10 (2) ◽  
pp. 127-137
Author(s):  
Rizki Nanda Apriani ◽  
Inayati Inayati
Keyword(s):  
Agricultural Land ◽  
Land Ownership ◽  
Tax Rates ◽  
Tax Rate ◽  
South Korean ◽  
Progressive Tax ◽  
Speculative Behavior ◽  
Ownership Rights ◽  
And Control ◽  
Legal Entities

The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through data collection carried out using literature studies and in-depth interviews with informants, it can be concluded that with this progressive tax rate policy alternative it is believed that it can suppress effectively and precisely the concentration pattern of land ownership and control as well as speculative behavior towards land and legal entities that hoard the land. These laws and government regulations were inadequate to be applicable to non-agricultural lands or lands with ownership, or use rights. It is due to  both of them have not regulated the extent of non-agricultural land, as well as the area of land ownership rights, building use rights, and use rights either for individual or legal entities. The imposition of a progressive tax rate by looking at the length of ownership adopted by South Korean country was also considered capable of being a pretty good way dealing with this idle land problem. The results of study related to the imposition of a progressive tax rate on idle land using the excess scheme or additional collection on the building land tax has been previously imposed.

scholarly journals The Regulation of Ownership of Agricultural Land Rights that Exceeds the Maximum Limit

Jurnal Akta ◽  
2020 ◽  
Vol 7 (3) ◽  
pp. 323
Author(s):  
Ana Rubiyani
Keyword(s):  
Agricultural Land ◽  
Land Rights ◽  
Land Area ◽  
Land Registration ◽  
The Government ◽  
Ownership Rights ◽  
And Control ◽  
Maximum Limit

Land is a form of gift given by God, but human has given brain to think the challenges of live like the land problems, so that the government tries to regulate it properly. The problems in this thesis are: 1) How to regulate ownership of agricultural land rights that exceeds the maximum limit based on Act No. 56 (Prp) of 1960 concerning the Determination of Agricultural Land Areas? 2) How is the action taken by the Land Office towards ownership of agricultural land rights that exceeds the maximum limit? The method used is juridical empirical, with descriptive analytical specifications. The method used in this research is an empirical juridical approach. The results of this study are: (1) The regulation of ownership of agricultural land rights that exceeds the maximum limit is based on Act No. 56 (Prp) of 1960, namely that the provisions regarding land restrictions state that the application for ownership rights as referred to in Article 4 paragraph 1 of Act No. 56 (Prp) 1960 was limited to a maximum land area of 2000 m2. 2) The steps of the Land Office in implementing Act No. 56 (Prp) of 1960, namely the need for a concept of supervision and control over control of land rights, given the various problems that often arise such as in land registration activities.

scholarly journals HARMONISASI REGULASI KEPEMILIKAN TANAH PERTANIAN SECARA ABSENTEE BAGI PEGAWAI NEGERI DALAM PROGRAM LANDREFORM

2019 ◽  
Vol 26 (2) ◽  
pp. 281
Author(s):  
Yunizar Wahyu Tristanto
Keyword(s):  
Land Reform ◽  
Government Regulation ◽  
Agricultural Land ◽  
Agricultural Soils ◽  
Land Ownership ◽  
Civil Servants ◽  
Start Time ◽  
The Government ◽  
Legal Subjects ◽  
And Control

Peoples needs can not be separated from the need of land . Once the importance of soil functions for society , need to be regulated in order to ensure the mastery and utilization at the same time in order to create legal certainty for the public . The problem that then arises since the start time of independence is disproportionate land ownership . In order to overcome these problems , the government has enacted Law No. 5 of 1960 About the Agrarian and the Reformation has been set TAP MPR No. IX / MPR / 2001 on Agrarian Reform and Natural Resources Management . One important aspect of the law with the enactment of the UUPA is a program of Landreform in Indonesia . Landreform became one of the alternatives for agrarian justice to resolve agrarian disputes and conflicts . one of the land reform program is the prohibition of absentee ownership of agricultural land. The problem that then occurs is the existence of exceptions in absentee land ownership . The problems regarding the permissibility of absentee ownership of agricultural land by the Servants . The exception contained in Article 3 Paragraph (4) of Government Regulation No. 224 of 1961 on the implementation of Land Distribution and Provision of Compensation. Ownership and control of agricultural soils in absentee in Article 10 Paragraph (1) UUPA is basically prohibited, but in Article 3 Paragraph (4) PP No. 224 years 1961, the government granted an exemption absentee ownership of agricultural land to some legal subjects of the Servant , retired civil servants , widows and widows of civil servants retired civil servants.

scholarly journals KEWENANGAN PEMERINTAH PROVINSI BALI DALAM PEMUNGUTAN PAJAK PROGRESIF

2016 ◽  
Vol 5 (3) ◽  
pp. 510
Author(s):  
Ida Bagus Prayoga
Keyword(s):  
Regional Development ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Rates ◽  
Tax Rate ◽  
Considerable Contribution ◽  
Progressive Tax ◽  
The Government

Motor vehicle tax is one source of revenue that give considerable contribution to the financing of government and regional development in bali Province. The imposition of a progressive tax rate on motor vehicles in Bali is the authorization from the Bali Provincial Regulation No. 1 of 2011. Own  motor vehicle tax is one type of provincial tax provided for in Law No 28 of 2009. The purpose of this paper  was to find out more about the  Motor Vehicle Tax in Bali. The issue in this study is how the rates charged in the collection of  Motor Vehicle Tax is charged at progressive field and how the reality of the new policy of the Government of Bali Province, whether the policy is the imposition of progressive tax rates are in accordance with the principles of taxation. Pajak kendaraan bermotor merupakan salah satu sumber pendapatan yang memberikan kontribusi yang cukup besar untuk pembiayaan pemerintah dan pembangunan daerah di  Provinsi Bali. Pengenaan tarif pajak progresif kendaraan bermotor di Bali adalah wewenang yang diperoleh dari Peraturan Provinsi Bali No. 1 tahun 2011. Pajak kendaraan bermotor sendiri merupakan salah satu jenis Pajak Provinsi yang diatur dalam UU No 28 tahun 2009. Tujuan dari penulisan ini adalah untuk mengetahui lebih lanjut tentang Pajak Kendaraan Bermotor di Bali. Masalah dalam penelitian ini adalah bagaimana tarif yang dikenakan dalam pemungutan Pajak Kendaraan Bermotor  yang dikenakan tarif progresif dan bagaimana realitas kebijakan baru dari Pemerintah Provinsi Bali, apakah kebijakan tersebut adalah pengenaan tarif pajak progresif yang sesuai dengan prinsip-prinsip perpajakan.

scholarly journals THE PHENOMENON OF UNCLAIMED LANDS IN AGRICULTURE: SIBERIAN SPECIFICITY

2020 ◽  
Vol 3 (1) ◽  
pp. 233-240
Author(s):  
Olga P. Fadeeva ◽  
Vladimir I. Nefedkin
Keyword(s):  
Land Use ◽  
Real Estate ◽  
Agricultural Land ◽  
Land Ownership ◽  
State Register ◽  
Land Relations ◽  
Food Policies ◽  
Ownership Rights ◽  
Regional Authorities ◽  
Depth Interviews

The article is devoted to the transformation’s problems study of the "virtual" land shares into efficiently used land plots. The focus is on the analysis of the reasons for the departure of a significant part of agricultural land from the sphere of organized land use and the emergence of such a phenomenon as “unclaimed land shares”. In-depth interviews with officials and specialists of local authorities were used as a method of obtaining information. The empirical basis of the study was an array of transcribed interviews obtained with the direct participation of the authors during a field study in the southern regions of the Tyumen region in 2017. The main problems associated with the identification and municipalization of “unclaimed shares” are presented, as well as the reasons for the unwillingness of some rural residents to enter into formal land ownership rights. Institutional defects in the regulation of land relations in the context of the transition to a unified state register of real estate are noted. It is concluded that the emergence and solution of the problem of unclaimed land and unformulated property rights is largely associated with agricultural and food policies pursued by federal and regional authorities, as well as with the actions of local administrations.

The Tragedy of the Margins: Land Rights and Marginal Lands in Vietnam (c. 1800-1945)

2011 ◽  
Vol 54 (4) ◽  
pp. 455-477 ◽  
Author(s):  
John Kleinen
Keyword(s):  
Eleventh Century ◽  
Agricultural Land ◽  
Land Reclamation ◽  
Land Ownership ◽  
Red River ◽  
Red River Delta ◽  
Safety Nets ◽  
Marginal Lands ◽  
Land Distribution ◽  
And Control

Abstract This article deals with aspects of official land registers in pre-colonial and colonial Vietnam and their relationship with marginal lands since the eleventh century and especially since the beginning of the nineteenth century. The changing pattern of land ownership and control is studied in detail in one specific village in the Red River Delta of northern Vietnam. Several practices of land use and land distribution are discussed, as are various efforts in parts of Vietnam to expand agricultural land, in particular near rivers and coasts, especially as a result of land reclamation. The study of marginal lands is focused on alluvial lands, which were seen originally as empty or waste lands but gradually developed into safety nets for the poor. The traditional social function of these communal waste lands, managed by village elites, was eroded and became a tool for manipulation in the hands of state and village authorities.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK MOBIL DENGAN DIBERLAKUKANNYA PAJAK PROGRESIF DI KOTA SURAKARTA

2017 ◽  
Vol 18 (01) ◽  
Author(s):  
Danarsi, , Siti Nurlaela , Hendro Subroto
Keyword(s):  
Quality Of Service ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Field Research ◽  
Sampling Technique ◽  
Tax Rates ◽  
Tax Rate ◽  
Progressive Tax ◽  
The City

This study aimed to analyze the influence of the understanding, the tax rate, quality of service, awareness of taxation, tax penalties on tax compliance in paying car tax with the application of progressive tax in the city of Surakarta. This study uses a survey approach field (field research) through questionnaires convey to taxpayers car in Surakarta. Respondents are taxpayers who pay motor vehicle tax in SAMSAT Surakarta. The sampling is compulsory car tax imposed progressive tax rates .The sampling technique using random sampling with a sample of 30 respondents. Methods of data analysis using multiple linear regression test. These results indicate that: Understanding and Awareness of taxation no effect on tax compliance, while the tax rate, Quality of Service and Sanctions Tax effect on tax compliance.Keywords: Understanding, tax rates, quality of service, awareness of taxation, tax  penalties, tax compliance

scholarly journals CONCEPT OF THE 5th GROUP OF THE SIMPLIFIED TAX SYSTEM IMPLEMENTATION

2020 ◽  
Vol 1 (19(47)) ◽  
pp. 75-79
Author(s):  
Volodymyr Vytiuk
Keyword(s):  
Positive Impact ◽  
Economic Feasibility ◽  
Retail Trade ◽  
Tax Rates ◽  
It Services ◽  
It Industry ◽  
Tax System ◽  
Tax Rate ◽  
Taxation System ◽  
Legal Entities

The article researches the feasibility and relevance of implementating the 5th group of the simplified tax system. The existing scientific researches and legislative initiatives on this issue are analyzed. A significant increase of registered individual entrepreneurs in the Ukrainian IT industry has been detected (overall increase of registered entrepreneurs of the three main IT KVED for 2018-2020 increased to 44.27%, reaching 188,539 people). It was noted that starting from the 1st half of 2019, KVED 62.01. Computer programming has surpassed retail trade and has taken the first position. The strong agreement about the need to shift perception of the simplified taxation system – from legitimate method of aggressive tax minimization to a tool for the development of small business and personal entrepreneurship has been reached. The positive impact of the IT sector growth on the economic development of Ukraine has been proven. Main attention was focused on the possible extraction of the IT industry into a particular group of the simplified taxation system. The practical economic feasibility of such a decision was substantiated. The author’s own concept of such a reform is proposed, which provides for the creation of a particular 5th group of simplified taxation. Its main features are: turnover tax rate should be increased to 10% and preferential conditions for legal entities will be offered simultaneously. The importance of canceling the “income ceiling” within the group was emphasized, while setting the income criterion at the level of 75% from the provision of IT services is needed. The absence of large Ukrainian IT legal entities with a permanent staff of employees is noted as a matter of fact. At the same time, the vast majority of actors apply “Business-to-business” schema. The level of taxation of the IT sector in foreign jurisdictions has been investigated and compared to Ukrainian conditions. The preferential and discriminatory nature of legal tax regulation of individual entrepreneurs has been established. Further growth of the IT industry provided the implementation of the author’s concept is predicted. The necessity of forming a positive tax culture and fair setting of tax rates was emphasized.

scholarly journals PENERAPAN LARANGAN PEMILIKAN TANAH PERTANIAN SECARA ABSENTEE

2019 ◽  
Vol 3 (2) ◽  
pp. 159
Author(s):  
Chandra Dewangga Marditya Putra
Keyword(s):  
Rural Communities ◽  
Land Tenure ◽  
Land Reform ◽  
Agricultural Land ◽  
Land Ownership ◽  
Agricultural Lands ◽  
Farming Community ◽  
Reform Program ◽  
The Government ◽  
And Control

Untuk menjadikan masyarakat tani yang adil dan makmur maka pemerintah melalui program landreform yang meliputi perombakan mengenai kepemilikan dan penguasaan tanah serta hubungan-hubungan hukum yang bersangkutan dengan penguasaan tanah. Sesuai dengan Pasal 10 ayat (1) Undang-Undang Pokok Agraria telah mengamanahkan terkait larangan kepemilikan atas tanah pertanian secara absentee. Dengan adanya ketentuan tersebut diharapkan para pemegang hak atas tanah pertanian dapat mengusahakan atau mengerjakan sendiri tanah yang dimilikinya sehingga tanah-tanah pertanian memang menjadi produktif dan tidak terdapat tanah pertanian yang di biarkan atau absentee. Tujuan larangan absentee agar hasil yang diperoleh dari pengusahaan tanah sebagian besar dapat dinikmati oleh masyarakat desa tempat letak tanah. Fenomena larangan tanah absentee/guntai secara nyata terjadi, tetapi tidak dilakukan sanksi yang tegas.Kata kunci: absentee, kepemilikan hak atas tanah, pertanian, sanksi. To make a fair and prosperous farming community, the government through a Land Reform program which includes a reshuffle of land ownership and control as well as legal relations concerned with land tenure. In accordance with Article 10 paragraph (1) the Basic Agrarian Law mandates Absentee prohibitions on ownership of agricultural land. With the existence of these provisions it is expected that holders of agricultural land can cultivate or work on their own land so that agricultural lands are indeed productive and there is no agricultural land that is left or Absentee. The purpose of the Absentee ban is that the results obtained from the cultivation of land can be enjoyed mostly by rural communities where the land is located. The phenomenon of the prohibition of Absentee / guntai land actually occurred, but no strict sanctions were made.Keywords: absentee,ownership of rights to land, agriculture, sanctions.

Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates

2020 ◽  
Vol 26 (6) ◽  
pp. 1297-1314
Author(s):  
T.A. Loginova
Keyword(s):  
Krasnoyarsk Krai ◽  
Tax Rates ◽  
Russian Regions ◽  
Rent Extraction ◽  
Effective Tax Rate ◽  
Mineral Extraction ◽  
Tax Rate ◽  
Significant Differentiation ◽  
The Russian Federation ◽  
Ad Valorem

Subject. This article discusses the issues related to the taxation for multi-component complex ores and commercial components using ad valorem and specific mineral extraction tax (MET) rates. Objectives. The article aims to assess some results of the application of specific MET rates in the Krasnoyarsk Krai and ad valorem rates in other subjects of the Russian Federation, taking into account the specifics of the current taxation procedure for multi-component complex ores and their commercial components. Methods. For the study, I used a comparative analysis, synthesis, and the method of extrapolation. Results. The article shows that the change in the type of MET rate for multi-component complex ores and commercial components has led to a significant increase in the effective tax rate. This led to an increase in the corresponding MET revenues in the Krasnoyarsk Krai. The article also substantiates that the introduction of specific rates in other Russian regions requires a significant differentiation of specific MET rates. However, this is risk-bearing concerning unfair distribution of the tax burden and the complexity of tax administration. Conclusions. The issue of identifying multi-component complex ores and their commercial components is controversial. Extending specific MET rates to other regions may complicate the mechanism of rent extraction.

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