This study examine the concept of law enforcement for taxpayers who deviate from their tax payments. This study uses a normative legal research approach by examining legal rules, legal principles, and legal doctrine to address existing legal problems. Currently in Indonesia, especially in the city of Jakarta, the legal basis for land and building title transfer duty taxis Act Number 28 of 2009 concerning Regional Taxes and Regional Retributions. The results show that in Act Number 28 of 2009 concerning Regional Taxes and Regional Retributions there is no obligation for parties who buy land and / or buildings to validate the payment of fees for the acquisition of rights to land and / or buildings. The absence of legal norms is also contained in Act Number 28 of 2009 concerning Regional Taxes and Regional Charges related to irregularities that are common to taxpayers who purchase land and / or buildings in Jakarta City
Key words: land and building title transfer duty tax,law enforcement, unpayment tax.
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