Problems with Officials Making Land Deeds in Collecting Fees for Acquisition of Land and Building Rights in Tegal City

Abstract

In property sale and purchase transactions, especially for buyers, they are subject to a tax called BPHTB. Transactions regarding the transfer of rights to land and buildings appear in the sale and purchase deed made by the PPAT and it is the PPAT that collects the BPHTB, but it is not uncommon to find many transactions for the transfer of land rights and the building was carried out without using PPAT services, it was only done privately to avoid costs arising from the transfer of rights, including BPHTB. The aim of this research is to examine the problems of Land Deed Making Officials in collecting Land and Building Rights Acquisition Fee tax, and what are the obstacles and solutions for Land Deed Making Officials in collecting Land and Building Rights Acquisition Fee tax. The approach method used in this legal research is an empirical juridical approach or in other words called empirical normative. In connection with the research method used, the author carried out research by examining legislation, regulations, legal theories and the opinions of leading legal scholars which constitute secondary data which was then linked to the actual situation, as well as related problems what was found in the field was related to problems with Land Deed Officials in collecting Tax on Acquisition of Land and Building Rights. The research results obtained by the author include that there are contradictions in the BPHTB tax collection system, which was initially based on a self-assessment system, becoming an official assessment system. The validation process to determine the selling price of land and buildings is not regulated in statutory regulations, so this process has the impact of changing the BPHTB value of a land object automatically requiring more time.