ANALYSIS OF INCENTIVIZING BASIC COST OF RURAL AND URBAN LAND AND BUILDING TAX THROUGH DETERMINATION AND PAYMENT POLICIES IN THE PROVINCE OF JAKARTA IN 2023 BASED ON THE PRINCIPLE OF TAX COLLECTION
The DKI Jakarta Governor Regulation No. 5 of 2023 regarding the determination and payment policy of rural and urban land and building tax is a component of the 2023 economic recovery initiatives designed to alleviate the burdens of rural and urban land and building taxpayers in meeting their tax responsibilities. This study aims to analyze the incentive policy for reducing the basic cost of rural and urban land and building tax through a determination and payment policy scheme based on the principle of tax collection. This research was conducted using the descriptive qualitative method, where data were obtained through literature, field, and document studies. The determination and payment policy in 2023 has fulfilled the principle of Equality (horizontal justice), the principle of revenue productivity where the realization of rural and urban land and building tax revenue in 2023 has reached the target, the principle of neutrality, where the incentive policy does not cause distortion of consumption or production, the principle of ease of administration where efficiency, convenience of payment, and simplicity have been fulfilled, but in certainty. However, the rules have been made clear and provide certainty for taxpayers and tax authorities, changes in several provisions in the determination and payment policy each year can confuse taxpayers.
Keywords: Rural and urban Land and Building Tax, Tax Incentive, Tax Collection Principles
