Maximizing BPHTB Rules or Procedures Through NJOP in the Land Rights Transfer Process

Rizqi Fajri Octavia

Abstract


This research is motivated by the discrepancy between the Tax Object Sale Value (NJOP) and the actual transaction value in the Land and Building Acquisition Duty (BPHTB), which results in disproportionate tax burdens and legal uncertainty in the process of transferring land rights in Grobogan. In addition, the BPHTB administrative process tends to be slow, less transparent, and not yet optimally integrated, creating administrative obstacles and potentially leading to irregular practices. This study aims to analyze the implementation of NJOP in BPHTB in the process of transferring land rights, identify the obstacles and optimization solutions, and examine the legal position of the Sale and Purchase Deed (AJB) that has not fulfilled BPHTB obligations along with its implications for legal certainty for the parties involved. The research method used is empirical legal research with a socio-legal approach. Data were obtained through interviews with officials of the Regional Revenue Agency, Land Office, PPAT/notaries, and the public as taxpayers, supported by literature studies on laws, regulations, and related legal materials. The data were analyzed descriptively and qualitatively to describe factual conditions and the gap between legal norms and practices in the field. The results of the study indicate that the implementation of NJOP in BPHTB has normatively complied with legal provisions; however, in practice, it has not fully reflected justice, legal certainty, and legal benefits. The obstacles identified include discrepancies between NJOP and market prices, lack of system integration, and low transparency in the BPHTB administrative process. The proposed solutions include updating NJOP based on market values, digitalizing the administrative system, and improving inter-agency coordination. Furthermore, an AJB that has not fulfilled BPHTB obligations remains legally valid under civil law, but it does not yet possess complete administrative legal force, thereby creating legal uncertainty for the parties involved.


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References


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