Implementation of the Principle of the Self Assessment System For Taxpayers and PPAT in the Validation of E-BPHTB in West Lombok Regency, Indonesia

Abstract

This study aims to determine and analyze the application of the principle of self-assessment system and legal protection for third parties from the creation and legal protection for taxpayers and PPAT in the validation process of e-BPHTB in West Lombok Regency. The type of research used is normative empirical, using legislative, conceptual, and sociological approaches. The legal materials/data sources come from primary and secondary data. The analysis used is qualitative. Based on the results of the study, it is known that applying the principle of the self-assessment system in the validation process of e-BPHTB in West Lombok Regency has been running well and can run effectively. Legal protection in the validation process of e-BPHTB in West Lombok Regency for Taxpayers and PPAT includes the right to legal certainty, data confidentiality, objection and appeal mechanisms, and supervision that ensures errors or misuse can be corrected with the correct procedure. In addition, PPAT is also protected in terms of the validity of documents and their responsibilities in making deeds, as long as they act by applicable regulations.