Collection of Land & Building Rights Acquisition Fees (BPHTB) based on Transaction Price in Land & Building Sales-Purchases in Batang Regency

Muhammad Apri Yahya, Budi Ispriyarso

Abstract


Collection of Land and Building Acquisition Tax (BPHTB) is required to obtain land and building rights, it is mandatory to pay BPHTB tax. Therefore, a thesis was compiled with the title "Collection of Land and Building Acquisition Tax (BPHTB) Based on Transaction Prices in Land and Building Sales and Purchases in Batang Regency". The formulation of the research problem is, (1) How is the collection of BPHTB at the office of the Regional Financial, Revenue and Asset Management Agency (BPKPAD) of Batang Regency, (2) How is the alignment of the determination of the transaction price as the basis for determining the acquisition value of the tax object (NPOP) with the regulations and laws in the imposition of BPHTB, (3) What are the obstacles and solutions that occur in the implementation of tax collection (BPHTB) on the transaction price of land and building sales and purchases that have increased drastically in Batang Regency.

The approach method used in this study is empirical juridical, with descriptive analytical research specifications. The data used are primary data and secondary data, primary data was obtained by interviewing the Head of the Sub-Division of Services and Determination of BPKPAD Batang Regency and secondary data was obtained by means of literature study. After all the data was obtained, it was then analyzed using qualitative methods.

The results of the study for the collection of BPHTB taxes in Batang Regency used a self-assessment system which means that Taxpayers are required to calculate, calculate, pay themselves and report the taxes owed in accordance with tax laws and regulations, so that the determination of the amount of tax owed is entrusted to the Taxpayer. In the Regional Regulation of Batang Regency Number 8 of 2023 concerning Regional Taxes and Regional Retributions, it is stated that the basis for imposing BPHTB and Buildings is the transaction value. The obstacle in managing BPHTB is that there are still taxpayers who do not understand how to use BPHTB. And there are several implementing regulations that can be said to be less detailed so that they cause confusion, one of which is in terms of field verification, the BPKPAD also does not have a Regional Tax Determination Letter (SKPD) that is competent in assessing the value of Tax Objects owed by BPHTB.

 

Keywords: Land and Building Acquisition Tax (BPHTB), Land Sale and Purchase

,Transaction Price.

Keywords


BPHTB; Land; Tax; Transaction.

Full Text:

PDF

References


Journals:

Bonus Aprianto Hernanda, 2014,“Problematika Validasi Bea Perolehan Hak Atas Tanah Dan Bangunan Atas Temuan Hasil Verifikasi Lapangan Nilai Bangunan Tidak Sesuai Dengan Nilai Jual Objek Pajak Dan Nilai Perolehan Objek Pajak”, Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya, Vol.3 No.1, p. 1-17.

Fauzan Arwi, Budi Ispriyarso, 2023,Pemungutan BPHTB (Bea Perolehan Hak Atas Tanah Dan Bangunan) Secara Online Di Kabupaten Tangerang, Jurnal NOTARIUS, Volume 16 Nomor 3, p. 1473-1482.

Ikramullah, Ilyas Ismail, Mahdi Syahbandir, 2016, Peranan Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan Untuk Meningkatkan Pendapatan Asli Daerah Kabupaten Pidie, Kanun Jurnal Ilmu Hukum, Vol. 18 No. 2, p. 299-318.

Marlon Gustia, 2016, Penerapan Hukum Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB), Jurnal IUS, Vol IV Nomor 1, p. 96-108.

Meylania Yutta Ngamelubun, Herman Karamoy, Hendrik Gamaliel, 2020, Analisis Mekanisme Penetapan Dan Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Kota Manado, Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi , Vol.8 No.4, p. 751-761.

Nurul Hidayah, Yulies Tiena Masriani, Suroto, 2021, Pemungutan Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Terhadap Transaksi Jual Beli Tanah dan/Atau Bangunan, Jurnal Notary Law Research, Vol 2 No. 2, p. 93-108.

Putri Faraz Oktavi Yanti, Suhono, 2024, Pengaruh Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dan Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah DKI Jakarta Tahun 2017 – 2022, Jurnal Ilmiah Wahana Pendidikan, Vol 10 No. 5, p. 701-709.

R. Murjiyanto dan Samun Ismaya, 2015, “Kepastian Nilai Dasar Penghitungan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB)”, Jurnal Hukum Ius Quia Iustum, Vol. 22 No. 3, p. 489 – 509.

Resta Septia Arman, Margo Hadi Pura, 2023, Analisa Yuridis Faktor Yang Menjadi Penghambat Bagi Masyarakat Dalam Membayar Pajak Bumi dan Bangunan Daerah Kabupaten Purwakarta, Jurnal Ilmiah Wahana Pendidikan, Vol 9 No 8, p. 450-459.

Riska indah Permatasari, Khusnatul Zulfa Wafirotin, Iin Wijayati, 2023, Analisis Efektivitas Penerimaan Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan(BPHTB) Serta Kontribusinya Sebagai Salah Satu Sumber Pendapatan Asli Daerah (PAD), Jurnal Ilmiah Raflesia Akuntansi, Vol. 9 Nomor 2, p. 79-86.

Roita Situmorang, Evelin Roma Riauli Silalahi, 2023, Analisis Efektivitas Dan Kontribusi Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan Terhadap Pendapatan Asli Daerah Pada Kabupaten Samosir, Jurnal Ilmiah Akuntansi (JIMAT), Vol 2 No. 2, p. 177-189.

Shavira Bonita Prasetyo, 2022, Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB), Indonesia of Journal Business Law, Vol. 1 No.1, p. 1-6.

Suryanto, Bambang Hermanto, Mas Rasmini, 2018, Analisis Potensi Bea Perolehan Hak Atas Tanah Dan Bangunan Sebagai Salah Satu Pajak Daerah, Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan, Vol.3, No.3, p. 274-281

Yelly Zamaya, Dahlan Tampubolon, Mardiana, 2020, Analisis Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Kota Pekanbaru Dan Kota Dumai, Welfare Jurnal Ilmu Ekonomi, Volume 1 Nomor 1, p. 35-44.

Yuliana, Yuslainiwati, Amir Mahmud, 2019, Pengelolaan Administrasi Bphtb Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Di Kota Palembang Tahun 2018, Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK), Vol 2 No. 1, p. 39-48.

Books:

Bustamar Ayza, 2018, Hukum Pajak Indonesia, Prenada Media Group, Jakarta,

Mardiasmo, 2005, Perpajakan (edisi revisi), Andi Offset, Yogyakarta,

Marihot Pahala Siahaan, 2013, Bea Perolehan Hak atas Tanah dan Bangunan, Teori dan Praktik, (Jakarta, Rajawali Pers),

Oka Mahendra dan Hasanuddin, 1997, Tanah dan Bangunan: Tinjauan dari Segi Yuridis dan Politis, Pustaka Manikgeni, Jakarta,

Safri Nurmanu, 2003, Pengantar Perpajakan, Yayasan Obor Indonesia, Jakarta,

Tjia Siauw Jan, 2013, Pengadilan Pajak: Upaya Kepastian Hukum dan Keadilan Bagi Wajib Pajak, Alumni, Bandung,

Interview:

Interview with Mr. Subkhan on July 1 2024 at 09.00 WIB




DOI: http://dx.doi.org/10.30659/ldj.7.1.52-69

Refbacks

  • There are currently no refbacks.


Law Development Journal has been indexed in: