PENYIMPANGAN PAJAK TERHADAP PENGENAAN PAJAK PENGHASILAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN/ATAU BANGUNAN DALAM TRANSAKSI HAK ATAS TANAH DAN/ATAU BANGUNAN DI KABUPATEN BANTUL

This is law research with more focus on juridical empirical research that emphasize more on field research studying reality in society to get primary data and use library research. To support it, literary study was done to get secondary data. Data analysis was adjusted to the research objective. All data was gathered with result of interview with informants and respondent that is expected to give information on tax deviation in PPh and BPHTB on land and building transaction in Bantul. Result of the research indicated the rules relating to teh taxation of the transition of land rights and/or building often change as well as the size of the tax or its administrative process where community presence encumber beside that the difference between the price of the transaction occurs at a price of NJOP giving rise to opportunities for Taxpayers and tax irregularities PPAT to do by way of lowering the price of the actual transaction. Therefore, there should be clear standard on tax that should be paid, in order to avoid double standards. In addition, education should be given to society on importance of tax and to tax officials on service function