Implikasi Hukum terhadap Dasar Pengenaan Pajak Bea Perolehan Hak Atas Tanah dan Bangunan pada Transaksi Jual Beli Tanah dan Bangunan (Studi pada Daerah Kota Medan)

Abstract

BPHTB is a levy on the acquisition of rights to land and buildings. In sale and purchase transactions, the BPHTB levy is borne by the buyer and paid from the BPHTB DPP on the sale and purchase deed, namely the Tax Object Acquisition Value (NPOP). The NPOP in question is the transaction price in the sale and purchase deed, and if the Tax Object Sale Value (NJOP) uses the transaction price. This is regulated in Article 46 paragraphs 1, 2 and 3 of Law No. 1 of 2022 on Financial Relations between the Central Government and Local Government, and Article 13 paragraphs (1), (2a) and (3) of Medan City Local Regulation No. 1 of 2024 on Local Taxes of Medan City. The DPP of BPHTB for the transfer of land and building rights in sale and purchase transactions, which takes the highest value between the transaction price and NJOP, opens the seeds of problems that will arise due to differences in interests between the government (tax authorities) and taxpayers as taxpayers. This dissertation uses empris normative legal research that is descriptive and prescriptive. So that it examines the implementation or implementation of applicable legal provisions. This research data uses secondary data and primary data obtained from field research through respondents and in-depth interviews with several sources. The research approach used is a statutory approach, conceptual approach, historical and comparative approach. The results showed that with the enactment of the Medan City Regional Regulation No. 1 of 2024 concerning PDRD, there is no legal certainty in determining the DPP BPHTB on the transfer of land and building rights in the sale and purchase deed, namely the highest price between the transaction value and NJOP because the DPP BPHTB in the sale and purchase transaction is still in the legal norms, not yet up to its implementation in the Medan city area. For this reason, DPP BPHTB in sale and purchase transactions does not yet have legal effectiveness in its implementation in the Medan city area, because it relates to legal substance, legal structure and legal culture.