Politics of Tax Collecting of The Earth And Building (PBB) of A Wakaf Land In A Perspective of Profit

Abstract

Taxes are one of the most important sources of state revenue to implement and improve national development. No exception was the wakaf's land which was an unseparated part of the earth's tax object. The main problem of this research is that nazhir as the one who becomes the holder/manage/appointed over the land of wakaf must pay earth and building taxes every year while nazhir is not funded operating costs by wakif even nazhir accepts wakaf voluntarily. While it is included in the obligations of the five pancasila precepts and the constitution of the republic of Indonesia in 1945, it emphasizes that the principle of social justice mandates government responsibility for the development of social welfare is consistent with the principle of wakaf. Then article 34 verses (1) the poor and displaced children are maintained by the state. In this case wakif and nazhir are helping countries through voluntary land representatives for social welfare. The research method used was through the normative juridical approach with the literature approach using a secondary source of law. The study emphasized the regulatory regulations associated with the tax on the land and the building of the wakaf tax on the land of wakaf.