PENERAPAN SANKSI ADMINISTRATIF PAJAK BUMI DAN BANGUNAN YANG TEUTANG TERHADAP WAJIB PAJAK DI KABUPATEN DHARMASRAYA

Abstract

The Application of administrative Sanctions for Land and Building Tax owed to taxpayers is regulated in law No 28 Th 2009 concerning Regional Taxes and Regional levies. The implementation of this statutory regulation should also be applied in Dharmasraya Regency, but seen from the amount of land and building tax there are still quite a lot of PBB owed. The Research purpose : (1) to analyze the application of administrative sanctions for taxpayers who are owed land and building tax in Dharmasraya Rregency?(2) to analyze the factors that hinder the application of administrative sanctions for taxpayers who are owed land and building tax in Dharmasraya Regency (3) to analyze the effort made in overcoming obstacles in the Application of Administrative sanction for obligators of land and building Taxes in Dharmasraya Regency.This type of research is sociolohical law research. Data sources are primary data and secondary data, qualitative data analysis techniques.