PENGENAAN PAJAK PROGRESIF ATAS PERSEDIAAN TANAH KOSONG (IDLE LAND BOOK)

Abstract

Idle Land Bank Progressive Tax. The significant increase in land prices has made the need for housing difficult to achieve for many people. The condition occurs because some property developers have a lot of excess land. So the land tax policy is necessary to be able to control the excess land, especially the idle land bank. This study aims to see the condition of land ownership with a sample of seven go public companies as a basis for the tax policy. Then the research also describes the taxes that cover land so that it can find opportunities and challenges in imposing progressive taxes. The research uses quantitative and qualitative methods. Meanwhile, the research results indicate excess land use by property companies and the policy of progressive taxes on PBB-P2 (land tax) has the opportunity to be one of the instruments that can be used to overcome this problem. However, the progressive tax policy must be implemented to the challenges.