Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Titin RULIANA

land and building tax . Basis of property tax is the Sales Value of Object Tax. Sales Value of Object Tax is the averageprice obtained from the market price , and the price is based on the Decree of the Mayor [3]. Determination Sales Valueof Object Tax based on Laws number 12 of 1985 amended by Laws number 12 of 1994 [1]. Determination Sales Valueof Object Tax based Formulation of the problem in this paper is as follows : "Is it the Sales Value of Object Tax on Landand Building Tax in Year 2012 in accordance with Laws number 12 of year 1994". This research used a sample of fiftyone taxpayers from Income Tax Payable in 2012. Target of research is Sales Value of Object Tax on land and building bycomparing the Sales Value of Object Tax contained in the Notification Letter of Tax Payable to the actual situation.Based on the background and formulation of the problem, that : "Calculation Sales Value of Object Tax on Land andBuilding of 2012 in the District Palaran of Samarinda City not in accordance with Law Number 12 of 1994" . I wasconcluded that the calculation Sales Value of Object Tax on Land and Buildings in the District Palaran been calculated inaccordance with Law on number 12 of 1994 . Difference in the amount of Land and Building Tax to be paid based on TheNotification Letter of Tax Payable with the results of research in the field due to lack of public understanding about TheLand and Building Tax, so that the taxpayer did not immediately report the wide changes to the tax object owned by theOffice of Tax services.

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SPUPOPUPNO1

and land and buildings tax

sales value of object tax

sales value of object tax on land and buildings