Manipulation of Transaction Value to Reduce Fees for Acquisition of Land and Building Rights

The purpose of this study is to analyze the responsibility taxpayers who manipulate transaction values in order reduce Fees for Acquisition Land and Building Rights (BPHTB). This research inspired by results previous that many BPHTB BPHTB, but they are missed from legal responsibility, so their actions seem normal society not perceived as despicable violating law. a normative using statutory approach, it can be seen how honest paying BPHTB. showed regulations cannot found administrative sanctions imposed on manipulated In fact taxpayer's really detrimental regional finance, because taxes paid Regional Treasury original financial resources. Sanctions contained only criminal sanctions, regulated Article 174 Law Number 28 2009 with threat imprisonment maximum one year if due negligence two years done intentionally.