Legal Policy on the Implementation of Non-Tax State Revenue on a Plot of Land and Buildings Based on Just Value

Abstract

Act. No. 9 of 2018 article 1 concerning General Provisions for Non-Tax State Revenue become the land assessment that has been carried out by BPN RI and then presented in the ZNT map is currently still unable to fulfill the wishes of many parties. The ZNT map produced by BPN RI, which is used as a basis for providing information on land values, is still not in accordance with the actual value or market value. The purpose of writing is to analyze the juridical analysis of the Notary Position Law regulations regarding Notary's honorarium and provide input on solutions. The approach method in this research uses sociological juridical. Data collection was carried out through library research studies. Processing of this research data with secondary data is divided into primary, secondary and tertiary legal materials. The results of this research are researchers provide conclusions and suggestions that needs more in-depth study by the government (State) in the future in revising Legal policy for receiving PNBP on plots of land and buildings, if necessary, study it first Article 1 Law Number 9 of 2018 concerning PNBP, Apart from that, there are also implementing regulations, namely Regional Regulations issued by the Regent who is given authority by the central government to regulate their respective regions, so that Use of market price and land value zone as determining variables.