The Role of BPKPD in Determining the Price of Land Buying based on the Online BPHTB System

Annisa Rismawati

Abstract


This study aims to identify and analyze the role of the Regional Revenue and Financial Management Agency (BPKPD) in determining the price of buying and selling land and to find out and analyze the process of determining the price of buying and selling land by the BPKPD based on the Online Land and Building Rights Acquisition Fee (BPHTB) system. in Cirebon City. The approach method used in this research is the sociological juridical legal research method. The specification of this research uses descriptive analysis. The type of data used is primary data, namely data obtained directly through interviews and secondary data which includes books, journals, and applicable laws and regulations. The analytical method used is an inductive descriptive analysis which describes the data logically and then makes a conclusion.

Keywords: Buying; BPHTB; Price; Selling.



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References


Journals:

Afriyandi, Tis’at, 2018, Kewenangan Pemerintah Daerah Dalam Menentukan Harga Jual Dalam Transaksi Jual Beli Tanah Dan Atau Bangunan, Jurnal Hukum Volkgeist Volume 3 Nomor 1 Desember 2018, ISSN 2528-360X, e-ISSN 2621-6159.

Amiruddin dan Zainal Asikin, 2004, Pengantar Metode Penelitian Hukum, Jakarta: PT Raja Grafindo Persada.

Ananda, Chandra Fajri, dkk, 2012, Analisa Dampak Pengalihan Pemungutan BPHTB ke Daerah Terhadap Kondisi Fiskal Daerah, Jakarta, Dirjen Kementerian Keuangan Bidang Desentralisasi Fiskal.

Harsono, Boedi, 2000, Hukum Agraria Indonesia, Jakarta: Djambatan.

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Wargakusumah, Hasan, 1995, Hukum Agraria 1: Buku Panduan Mahasiswa, Jakarta: PT. Gramedia Pustaka Utama.

Regulation:

The 1945 Constitution of the Republic of Indonesia

Code of Civil law

Act No. 28 of 2009 concerning Regional Taxes and Regional Levies

Preamble to Act No. 21 of 1997 concerning Fees for Acquisition of Land and Building Rights

Cirebon City Regional Regulation Number 3 of 2012 concerning Regional Taxes


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