Kedungkandang (malangkota.go.id) – Another strategic step was taken by the Malang City Regional Tax Service Agency (BP2D) to improve excellent service to the community.
As of February 1, 2018, the regional apparatus organization (OPD) formerly known as the Malang City Regional Revenue Service (Dispenda) no longer enforces field verification (verlap) in the administration of Land & Building Tax (PBB) or Land & Building Acquisition Fee (BPHTB).
However, in determining the amount of tax, BP2D carries out procedural stages in order to uphold the principle of orderly administration. One of them is by conducting inspections or field research directly to the location.
"BP2D no longer conducts verlap. What exists is only a simple field inspection as regulated in Regional Regulation No. 15 of 2010 Article 32," said the Head of BP2D Malang City, Ir. Ade Herawanto, MT, Tuesday (30/1).
The basis for the Field Examination/Research refers to Law No. 28 of 2009 Article 170 and is regulated in Regional Regulation (Perda) No. 15 of 2010 Article 32 paragraph 1 which states 'The Regional Head or appointed Official is authorized to conduct an examination of compliance with regional tax obligations in order to implement regional tax laws and regulations'.
Then it is emphasized in article 4 which reads, 'If there is a significant difference in the tax object between that reported and the tax database held by the Regional Government, then a simple field inspection will be carried out'.
"In the process, we also match transaction data that has existed at the location and the surrounding area as a basis for determining the amount of BPHTB," explained Sam Ade d'Kross, the nickname of the Head of BP2D Malang City.
It is also explained in Regional Regulation Number 15 of 2010 concerning BPHTB Article 4, that only certain tax objects are not subject to BPHTB. Among them, for the purposes of diplomatic and consular representatives, state interests for the implementation of government or development for the public interest and individuals with the note due to waqf and religious interests.
"On that basis, the public must be more careful if they want to make property purchase transactions. It is better to first ask concretely regarding the filing and tax payment mechanisms with the developer or directly to BP2D," he said.
The former Head of Public Relations of the Malang City Regional Secretariat also appealed to the public to make payments and take care of regional tax administration directly without going through brokers or agents.
In Law No. 28 of 2009 Chapter V Article 96, it is stated in paragraph 1 that 'Tax collection is prohibited from being contracted out'. Then continued in paragraph 2 which reads 'Every Taxpayer is required to pay the Tax owed based on the tax assessment letter or paid by the Taxpayer himself based on tax laws and regulations'.
"So the conclusion is, brokers or tax administration services are no longer allowed in the tax service mechanism in Malang City," he said bluntly.
Moreover, currently, to make regional tax payments, WP (Taxpayers) wherever they are can make tax payments directly with an online system from any bank in the world, anytime and anywhere to a perception bank account, namely Bank Jatim.
Of course, after getting validation from the Head of BP2D Division that handles it. For example, to pay BPHTB tax, you can directly transfer to account number 004 9999 739 Bank Jatim.
Even in the future a system will be created e-Billing for validation and payment of BPHTB Online. The goal is to reduce direct contact between taxpayers and tax officers, especially with BP2D officials. This will later make regional tax services much more transparent, honest and fast without any additional costs.
"So it is definitely safe and will not be embezzled or misappropriated by anyone, be it brokers or even Civil Service Tax Officers," said Sam Ade. (say/yon)
