Examining the Taxation Conundrum of Religious Endowment: Legal Dimensions of the Vulnerability of Waqf Lands to Current Taxation System

This research delves into the perplexing issue of certain waqf lands still being susceptible to taxation, presenting a compelling exploration of the root causes and potential solutions. The research engages with relevant legal frameworks, notably Law Number 12 of 1985 on Land and Building Tax, and subsequent amendments in Law Number 20 of 2000. Despite these regulations, the persistence of waqf lands became subject to the Land and Building Rights Acquisition Fee (Biaya Perolehan Hak Atas Tanah dan Bangunan/BPHTB) raises critical questions regarding implementation and compliance. The study aims to unravel the intricacies surrounding this phenomenon, shedding light on the gaps in the legal framework and administrative processes. This research uses a qualitative research design. The research design adheres to normative juridical methods, emphasizing the examination and interpretation of legal norms and principles relevant to waqf land and taxation. Research analysis uses a descriptive approach. The results of this research indicate that examination of the taxation status of waqf land in Indonesia has revealed important insights into the legal, managerial and administrative dimensions of waqf management. Theoretically, this research provides the implication that waqf land should be exempt from tax which makes sense, but its realization requires a stronger and more transparent administrative process. Practically, overcoming the challenges identified in waqf land taxation requires a multi-faceted approach