Kajian Hukum Pengenaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) Hibah Wasiat Tanah dan Bangunan Berdasarkan Undang-Undang Nomor 1 Tahun 2022 Tentang Hubungan Keuangan antara Pemerintah Pusat dan Daerah

Abstract

Tax is an important source of income for the state in financing various development activities and public services. In the context of obtaining land and building rights, BPHTB is one type of tax that is imposed. Two important aspects that are the focus of this research are the time when the BPHTB owes a testament to land and buildings and the amount of the acquisition value of non-taxable tax objects (NPOPTKP) in the context of certain testament grants. In the Law on Land and Building Use Rights and Taxes (UU HKPP), there are provisions governing when BPHTB is payable for land and building testament grants. In addition, there are also provisions regarding the amount of NPOPTKP which can reduce the amount of tax that must be paid. This study uses a normative juridical method with an analytical descriptive approach. The resources used in this study were secondary data collected using literature study techniques (library research). The provisions of Article 49 letter b) of the HKPP Law at the time the testamentary grant deed was signed, even though the BPHTB tax object did not yet exist. The beneficiary of the will grant will obtain land and building rights as BPHTB objects when/after the bequest grantor dies, this is according to article 958 of the Civil Code. The authority of the Regional Government in determining the amount of NPOPTKP reduction can result in a significant difference in value. In this case, there is a discrepancy and potential for injustice in the amount of tax imposition related to certain testamentary grants. Article 46 paragraph (7) of the HKPP Law does not fulfill the principle of justice because it is horizontal and vertical. People who have the same economic ability in the form of NPOPTKP of the same tax object.