Regulations of Buyer's Tax Imposition before Transfer of Land Rights

Sulistyowati Sulistyowati, Devarita Devarita, Dewi Nadya Maharani

Abstract


Taxes have a crucial role as a source of state revenue, including in Indonesia. The principle of fairness in tax collection includes horizontal, vertical, and geographical aspects. Seller Tax and Land and Building Rights Acquisition Duty (BPHTB) are essential in transferring land rights. Final Income Tax stipulates that Seller Tax must be paid before the Deed of Sale and Purchase (AJB), while the buyer is responsible for BPHTB. The problem arises when new regulations, such as Government Regulation Number 35 of 2023 concerning General Provisions for Regional Taxes and Regional Levies, require buyers to pay taxes on the sale and purchase binding agreement (PPJB) before AJB. This goes against the principle of ownership and can present difficulties for buyers. This research uses qualitative methods with a normative approach. The results include an analysis of regulations and public opinion, focusing on the differences between PPJB and AJB and their impact on tax liabilities. Public awareness of BPHTB's tax obligations is a significant issue, with regulation changes making it challenging to understand and implement. Data is obtained through primary, secondary, and tertiary sources, including legal documents and online news.


Keywords


Buyer; Land; Rights; Taxation; Transfer.

Full Text:

PDF

References


Journals:

Anak Agung Triana Putri, Ida Ayu Putu Widiati, I Wayan Arthanaya. (2021). Pelaksanaan Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Kota Denpasar. Jurnal Konstruksi Hukum, 2(3), 450 – 455.

Budi Ispriyaso. (2005), Aspek Perpajakan Dalam Pengalihan Ha Katas Tanah Dan/Atau Bangunan Karena Adanya Transaksi Jual Beli, Jurnal Masalah-Masalah Hukum, 34 (4).

Eka Wijaya Silalahi. (2019). Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Atas Warisan, Apakah Warisan (Dalam Garis Keturunan Sedarah) Harus Dikenai BPHTB?. Jurnal Hukum & Pembangunan, 49 (4), 880 – 893.

Herlien Budiono. (2004). Pengikatan Jual Beli Dan Kuasa Mutlak. Majalah Renvoi, 1(10), p.57

Indra Lestari, Rosmidah. (2023). Mekanisme Pengenaan Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Pada Program Pendaftaran Tanah Sistematis Lengkap (PTSL). Recital Review, 5(1), 174 – 193

Maria S.W Sumardjono. (2001). Kebijakan Pertanahan Antara Regulasi & Implementasi. Penerbit Buku Kompas, Jakarta, p. 116

Rini Irianti Sundary. (2018). Pengalihan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Dari Pajak Pusat Menjadi Pajak Daerah Sebagai Upaya Peningkatan Pendapatan Asli Daerah (PAD). Jurnal Aktualita, 1 (1), 279-294.

Ronal Ravianto, Amin Purnawan. (2017). Peran Pejabat Pembuat Akta Tanah (PPAT) Dalam Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Dengan Pendekatan Self Assessment System. Jurnal Akta, 4 (4), 567 – 574.

Satria Braja Harianja, Julia Rahma Sitepu, Margaretha Saragih. Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Ditinjau Dari Undang-Undang Nomor 20 Tahun 2000 Tentang Bea Perolehan Hak Atas Tanah. (2019). Jurnal Hukum Responsif FH UNPAB, 7(7), 115 – 125.

Silvia Christina Panggabean. (2015). Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Kabupaten Samosir. Jurnal Ilmu Administrasi, XII(1), 119-136.

Suryanto. (2016). Analisis Pajak Daerah Di Kota Cimahi. Jurnal Agregasi, 4 (2), 211-226

Suryanto, Bambang Hermanto, Mas Rasmini. (2018). Analysis Of Potential Land And Building Transfer Tax As One Of The Local Taxes. Jurnal Adbis Preneur, 3 (3), 273 – 281.

Tresna Puja Asmara, T., dkk. (2023). Perjanjian Pengikatan Jual Beli Tanah: Pengertian, Fungsi, dan Permasalahan. Jurnal Hukum dan Peradilan, 12(2), 272-290

Yuliana Zamrotul Khusna, Lathifah Hanim. (2017). Peran Notaris dan PPAT Dalam Mencegah Terjadinya Penyalahgunaan Kuasa Jual Untuk Penghindaran Pajak. Jurnal Akta, 4 (3), 395 – 400.

Books:

Tjip Ismail. (2018). Potret Pajak Daerah Di Indonesia. Kencana, Jakarta.

Mardiasmo. (2009). Perpanjakan. Penerbit CV Andi, Yogyakarta.

Muhaimin. (2023). Metode Penelitian Hukum. Mataram University Press, NTB.

Bachtiar. (2018). Metode Penelitian Hukum. UNPAM Press, Tangerang Selatan.

Adrian Sutedi. (2010). Hukum Rumah Susun & Apatemen. Sinar Grafika, Jakarta.

Regulations:

The 1945 Constitution of the Republic of Indonesia

Law Number 28 of 2009 concerning Regional Taxes and Regional Levies

Government Regulation Number 35 of 2023 on General Provisions of Regional Taxes and Regional Levies

Government Regulation Number 34 of 2016 concerning Income Tax on Income from the Transfer of Rights to Land and/or Buildings

Government Regulation Number 14 of 2016 regarding the Implementation of Housing and Settlement Areas

Government Regulation Number 24 of 1997 regulating Land Registration




DOI: http://dx.doi.org/10.30659/akta.v10i4.35866

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 JURNAL AKTA

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Jurnal Akta has been indexed by:

Editorial Office: Jurnal Akta Room 2nd Floor Imam As Syafei Building Faculty of Law Universitas Islam Sultan Agung. Jln. Kaligawe KM. 4, Semarang City, Central Java, Indonesia. Phone +62 24 6583584 Fax +62 24 6582455

Phone: 024-6583584 (574)
Email: jurnalakta@unissula.ac.id

Creative Commons License

JURNAL AKTA (eISSN : 2581-2114, pISSN: 2406-9426), This work is licensed under a Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0).