IMPLEMENTASI PERATURAN DIRJEN PAJAK NOMOR 26/PJ/2010 TENTANG TATA CARA PENELITIAN SURAT SETORAN PAJAK PENGHASILAN DARI PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN DI KOTA YOGYAKARTA

The purpose of this study was to determine the Implementation of Regulation Director General of Taxes Number PER-26/PJ/2010 on Procedure of Research Income Tax Deposit Securities from the Transfer of Rights on Land and / or buildings in the city of Yogyakarta and to identify obstacles in implementing these Perdirjen, also to know the efforts made in overcoming obstacles to implementation. This study is a sociological juridical research, that is conducted by field research to obtain primary data. Research subjects is determined on a non probability sampling and sampling techniques using purposive sampling method. Data retrieval is by interviews. To complement the primary data, library research to obtain secondary data is conducted. From the primary data and secondary data obtained and analyzed qualitatively and presented in descriptive form. The results showed that: first, Implementation of Regulation Director General of Taxes Number PER-26/PJ/2010 in the city of Yogyakarta has been implemented, but there is no unified stance between the Tax Office Pratama (KPP) and Land Certificate Official (PPAT). KKP states that the Perdirjen Tax already well underway in accordance with existing regulations, but there is a PPAT who carry out the Perdirjen after making the certificate transfer of rights, then register the transfer of rights to the Office of the BPN, the results SSP income tax taken from the KKP, for the basic certificate retrieval who have completed the right is transferred. Some others perform Perdirjen after making the transition certificate, waiting the outcome of the research Income Tax SSP, then after completion of the research, register transfer of rights to the Office of the BPN. PPAT who implements Perdirjen according the rules, waiting for the completion of the new research Income Tax SSP make the transition certificate, and then register the transfer rights to the Office of the BPN. Second, barriers to the implementation of research Income Tax SSP according to the KKP due to busyness Bank and taxes payment often offline, an incomplete file application, the presence of PBB arrears and the data does not match the data contained in the tax database. Third, efforts to overcome obstacles Implementation Perdirjen Tax is to improve the PBB online payment system so that data can be accessed directly paid in the KKP, the submission of incomplete information file and pay the tax deficiency by the KKP to the taxpayer as soon as possible, Taxpayer immediately complete the terms of the application file and pay the tax deficiency