Analisis Hukum Mengenai Kebijakan BPHTB Terutang dalam Rangka Pendaftaran Tanah Sistematis Lengkap di Kabupaten Nias

Abstract

Since the old days, land has been closely related to human beings because it is their basic needs. Land registration system will realie land legal and administration system in order to achieve legal certainty. Concerning systematic land registration. the Decree of the Minister of Agrarian Affairs and Spatial Planning/Head of the National land Agency No. 6/2018 on PTSL stares that those who are not able to pay for BPHTB can get their certificates by making their payable BPHTB. On the other hand, the Nias District government will reduce the BPHTB through Article 3, paragraph 2, leffer (b) of the Directive ofNias Districl Head No. 4/2021 on Giving 100% Reduction of payable BPHTB, regarding PTSL. The research problems were as follows: I) how about the policy on the Decree of the Minister of Agrarian Affairs No. 6/2018 on PTSL and the Directive of the Nias District Head No. 24/2021 on giving reduction ofpoyable BPHTB regarding PTSL. 2) how about legal certainty on reducing payable BPHTB regarding PTSL, and 3) how about the fairness in collecting payable BPHTB regarding PTSL in Nias Regency. The research employs juridical normative and descriptive analytic approach which describes, analyzes, and explains legal provisions. The result of the analysis shows that based on Article 33, paragraph (2) of the Decree of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency, PTSL participants who are not able to pay for BPHTB can get their land certifica1es by declaring payable BPHTB. Based on Article 3, paragraph (2) , feller (b) of the Directive of the Nias District Head No. 24/2021 on Giving 100% Reduction of Payable BPHTB of Nias Regency for the taxpayers in the PTSL program. Based on the attributive authority specified in Article /,figure 22 of Law No. 30/2014 on State Administration, the authority10 collect BPHTB, including the reduction of payable BPHTB of 100%, regarding PTSL, belongs to the Nias District Government in which the implementation is in the BPKPD. The legal certainty in payable BPHTB, regarding BPHTB reduction related to PTSL in Nias Regency is based on Article 3 of the Direc1ive of Nias District Head No. 24/2021 on Giving the Reduction of 100% BPHTB ofNias Regencyin which taxpayers in PTSL program can get J00% of payable BPHTBin Nias Regency. The collection of payable BPHT, regarding PTSL in Nias Regency does not fulfill the principle of horizontal justice because the participants of PTSL program who have differem capability are treated equally: all of them are given 100% reduction of payable BPHTB.