PELAKSANAAN PENILAIAN TANAH DAN/ATAU BANGUNAN DALAM RANGKA VALIDASI SURAT SETORAN PAJAK

Abstract

This study aims to determine the process of land and/or building appraisal carried out in the context of monitoring taxpayers at Probolinggo Tax Office (KPP Pratama Probolinggo). Supervision is meant in the form of examination of proof of fulfillment of the obligation to pay income tax on income from the transfer of rights to land and/or buildings or is known as SSP validation. This research was conducted on four land and/or building appraisal reports conducted at KPP Pratama Probolinggo. In addition, this study also aims to determine the constraints faced by the appraiser when assessing land and/or buildings at KPP Pratama Probolinggo.