**Abstract**

Income tax reported by the taxpayer to the Tax Service Office after an inspection and there is evidence of non-reporting of tax such as additional cash of four billion rupiah in this case, the Director General of Taxes has the authority to issue a Tax Assessment Letter for unpaid or unreported taxes and plus administrative sanctions in the form of interest of 2% per month on the actual amount of tax owed as provisions of Article 13 of Law Number 6 of 1983 concerning General Provisions and Tax Procedures. And taxpayers after paying and reporting the Land and Building Rights Acquisition Duty Tax there is a tax calculation error because the e-BPHTB system used to report the Land and Building Rights Acquisition Duty tax for the second shophouse unit in this case, a reduction in the Acquisition Value of Non-Taxable Tax Objects is applied which reduction is not in accordance with the provisions of Article 46 paragraph 5 of Law Number 1 of 2022 concerning Financial Relations Between the Government Central to the Regional Government, taxpayers can make their own corrections for the underpayment tax to the Regional Revenue Office.

**Keywords:** transfer of land rights, deed of exchange, land deed making officer, income tax, land and building rights acquisition duty
