Legal Problematics Differences in Land & Building Transactions with Validation of Cost of Obtaining Rights to Land & Building (Perda No. 2 of 2011 In Kendari City)

Authors

DOI:

https://doi.org/10.30659/sanlar.2.4.615-623

Keywords:

BPHTB Tax, Tax Object Processing Value (NPOP).

Abstract

Tax is one of the largest revenues from the State of Indonesia, in this case one of the results of tax collection is the tax on the acquisition of rights to structures and buildings (BPHTB). the existence of regional autonomy, collection of fees for the acquisition of land rights andthis building is collected by each region independently. The issuance of Act No. 28 of 2009 concerning local taxes and levies made Kendari city regions issue regulations related to local taxes. It is Kendari city regional regulation No. 02 of 2011 regarding local taxes. The amount of collection of fees for acquisition of land and building rights is 5% (five percent) of the value of the acquisition of tax objects (NPOP), this is stated in Article 54. Meanwhile, the collection of fees for the acquisition of rights to land and buildings is carried out by the regional revenue agency. This study aims to determine the determination of the transaction value as the basis for BPHTB validation by the Bapenda of Kendari and to find out legal problems that can arise due to differences in actual transaction prices with BPHTB verification by the Bapenda of Kendari. The method taken by the author is a normative method. The normative approach is an approach that is carried out based on the main legal material by examining theories, concepts, legal principles and laws and regulations.

References

Books:

A.P. Parlindungan, 1973, Berbagai Aspek Pelaksanaan UUPA, Alumni Bandung

Bachtiar Effendi, 1993, Pendaftran Tanah Di Indonesia Dan Peraturan-Peraturan Pelaksanaanya, Bandung:Alumni.

Harsono Boedi, 1983, Penggunaan dan Penerapan Asas-Asas Hukum Adat pada Hak Milik atas Tanah, Bandung-Jakarta.

Erly Suandy, 2000,Hukum Pajak,Jakarta:Salemba Empat.

Marihot Paha Siahaan, 2010, Kompilasi Peraturan Di Bidang BPHTB, Panduan Dalam Penyusunan Aturan Pelaksanaan Peraturan Daerah Tentang BPHTB, Graha Ilmu, Yogyakarta

Mardiasmo, 2001, Perpajakan, Edisi Revisi 2001, Penerbit Andi, Yogyakarta.

Saleh K. Wantjik, 1973, Hak Anda Atas Tanah, Jakarta : Ghalia Indonesia.

Subekti,R , 1989, Aneka Perjanjian, Bandung: Citra Aditya Bakti

Y. Sri Pudyatmoko, 2002, Pengantar Hukum Pajak, Andi, Yogyakarta

Regulation:

Kendari City Regional Regulation No. 2 of 2011 concerning Regional Taxes

Internet:

http://eprints.undip.ac.id/17782/

Downloads

Published

2020-12-30

Issue

Vol. 2 No. 4 (2020): December 2020

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. The journal holds the copyright for each article published with work licensed simultaneously under a Creative Commons Attribution 4.0 International License, which allows others to share the work with an acknowledgment of the authorship and early publication of the work in this journal.
  2. Authors must agree to the copyright transfer agreement by checking the Copyright Notice column at the initial stage when submitting the article.