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Relevant bibliographies by topics / Land and Building Rights Acquisition Duty (BPHTB)

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Academic literature on the topic 'Land and Building Rights Acquisition Duty (BPHTB)'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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Journal articles on the topic "Land and Building Rights Acquisition Duty (BPHTB)"

1

Hogantara, Yodha Dhia, and Umar Ma'ruf. "The Implementation of Determination of Duty on the Acquisition of Land and Building Right (BPHTB) on the Land or Building Sale and Purchase in Pekalongan City." Jurnal Akta 5, no. 3 (2018): 579. http://dx.doi.org/10.30659/akta.v5i3.3236.

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Regional taxes and regional retributions are one of the important sources of regional income to finance the implementation of regional governance. Both taxes and retribution are the source of regional income as mentioned in Law Number 28 year 2009 on Duty of the Acquisition of Land and Building Right (BPHTB). Pekalongan City has been managing Duty of the Acquisition of Land and Building Right since 2012. In the implementation of collecting tax and retribution management in Pekalongan City, it shows that there are still problems cause the target of BPHTB revenue to be hampered in the early year

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Sri Karyati. "Implications of The Imposition of Duties on The Acquisition of Land and Building Rights to Land Ownership in Indonesia." TAFAQQUH 6, no. 2 (2021): 70–80. http://dx.doi.org/10.70032/spehh587.

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This research aims to examine the juridical implications of tax imposition in the acquisition of land and building rights to land ownership in Indonesia. Taxes related to land in Indonesia are on Earth and Building Tax (UN) and Land and Building Rights Acquisition Duty. But in the implementation of BPHTB problems often arise related to data collection, BPHTB object assessment method, calculation of the amount of taxes owed. In BPHTB the amount of tax calculated if associated with a self-assessment system where the taxpayer who determines the amount of tax owed and pay it themselves raises the

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Tamrinsyah, Tamrinsyah. "Sistem Informasi BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) Kab. Muaro Jambi." Indonesian Journal of Computer Science 6, no. 2 (2018): 251–60. http://dx.doi.org/10.33022/ijcs.v6i2.43.

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BPHTB or duty on the acquisition of land and building rights are taxes imposed on the acquisition of land and building rights. Acquisition of rights to land and buildings is a legal act or event resulting in the acquisition or possession of rights to land and buildings by private individuals or entities. The purpose of this research is to know the process that occurred at BPHTB Kab. Muaro Jambi. The method used in this research is quantitative descriptive method with data acquisition technique that is survey, interview, documentation and literature study. The results obtained in the analysis t

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Yanuaria, Tri, and Herry M. Polontoh. "LEGAL CERTAINTY IN DETERMINING THE AMOUNT OF LAND AND BUILDING RIGHTS ACQUISITION DUTY TAX (BPHTB) LEGAL CERTAINTY IN DETERMINING THE AMOUNT OF DUTY TAX ON ACQUISITION OF LAND AND BUILDING RIGHTS (BPHTB)." Pena Justisia: Media Komunikasi dan Kajian Hukum 23, no. 1 (2024): 818. http://dx.doi.org/10.31941/pj.v23i1.4079.

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<p class="TableParagraph"><em>The research carried out in Jayapura City with the title "Legal Certainty in Determining the Amount of Tax on Acquisition of Land and Building Rights" (BPHTB) aims to provide legal certainty regarding the imposition of Tax on Acquisition of Land and Building Rights. (BPHTB) in determining the amount of BPHTB tax. The method used is normative law and empirical law in relation to land and building tax collection.</em></p><em>In accordance with applicable laws and regulations, BPHTB levies in Jayapura City do not yet have complete legal

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Adelina, Alya. "Restitusi Kelebihan Pembayaran Pajak Bea Perolehan Hak Atas Tanah dan Bangunan (Studi Kasus Putusan Mahkamah Agung Nomor 1154/B/PK/PJK/2017)." Notaire 4, no. 3 (2021): 333. http://dx.doi.org/10.20473/ntr.v4i3.27061.

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Duty on the Acquisition of Land and Building Rights or BPHTB is a tax on the acquisition of rights to land and building. It is likely that in the future there will be an overpayment of BPHTB; in the case study of the Supreme Court Decision Number 1154/B/PK/PJK/2017, there was an overpayment of non-payable tax in 2009 by PT Bumi Sawit Permai to KPP Pratama Prabu Mulih which had just been filed at in 2012. There was a difference in authority in returning the BPHTB overpayment, considering that Law No. 20 of 2000, Amendment to Law Number 21 of 1997 on Duty on the Acquisition of Land and Building

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Salsabila, Fahira, and Aisyah Ayu Musyafah. "Analyze when owed levies on the acquisition of rights to land and/or buildings (BPHTB) for buying and selling transactions." Gema Wiralodra 14, no. 3 (2023): 1566–75. http://dx.doi.org/10.31943/gw.v14i3.586.

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The Acquisition Duty of Right on Land and Building, commonly known as BPHTB, is a tax levied upon the acquisition of land and/or building rights. This study scrutinizes the circumstances under which BPHTB becomes payable in sale and purchase transactions regulated by the HKPD Law and investigates their misalignment with the practical realities of the property market. Employing the constructivism paradigm method and a qualitative approach, the research reveals that the criteria stipulated in the HKPD Law for paying BPHTB need to harmonize with the actual dynamics observed in property transactio

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Perwitiningsih, Perwitiningsih, and Rikardo Simarmata. "The Payment of Inheritance Acquisition Duty of Right on Land and Building in Sleman." Jurnal Media Hukum 28, no. 1 (2021): 75–89. http://dx.doi.org/10.18196/jmh.v28i1.10801.

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This research is aimed at revealing the collection practice of inheritance Acquisition Duty of Right on Land and Building (BPHTB) of Marital Properties in the form of land rights at Regional Finance and Assets Office (BKAD) Sleman and analyzing the practice based on the inheritance and land law. This research is empirical legal research. The data collected in this research are analyzed using a qualitative method and presented descriptively in order to obtain descriptive qualitative results. The result shows that there has been an overpayment of tax that should not be billed in the collection o

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Dewi Mahayanthi, Yosy, and Hariyanto Susilo. "Legal Analysis of Tax Imposition on Acquisition of Land and Building Rights Based on Wills and Gifts." International Journal of Islamic Education, Research and Multiculturalism (IJIERM) 7, no. 2 (2025): 489–505. https://doi.org/10.47006/ijierm.v7i2.461.

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Abstrak Pemberlakuan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) terhadap hibah wasiat bertujuan mengoptimalkan pendapatan daerah sekaligus menjamin pengalihan hak milik yang terstruktur dan sah. Namun, dalam pelaksanaannya, terdapat berbagai tantangan terkait kepatuhan wajib pajak dan kepastian hukum. Penelitian ini menggunakan metode yuridis empiris dengan pendekatan observasional untuk mengkaji penerapan BPHTB pada hibah wasiat. Data primer dikumpulkan melalui pengamatan langsung dan dilengkapi bahan hukum sekunder untuk menganalisis konsistensi regulasi serta efektivitas penegakan. T

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Karita, Denta Chanda. "Duty For Acquisition of Land And Building Rights In The Implementation of Complete Systemic Land Registration In Purbalingga Regency." UMPurwokerto Law Review 3, no. 1 (2022): 28. http://dx.doi.org/10.30595/umplr.v3i1.11016.

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Abstract Systematic Land Registration is the process of land registration being carried out simultaneously and covering all land for the first time. Registration objects that have not been registered in a village or sub-district area or equivalent to issuing a certificate of proof of land parcels. Ownership of a plot of the land. The implementation of PTSL in Purbalingga Regency has several obstacles, such as the BPHTB report, which did not report in the last three years. Policy discrepancy between the National Land Agency of Purbalingga Regency and the Regional Finance Agency of Purbalingga R

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Dewi, Asih Retno. "ASSESSMENT SALES RATIO, SUATU ALAT PENGUKUR KINERJA PENETAPAN NPOP (Studi di Desa Ambarketawang, Sleman)." BHUMI: Jurnal Agraria dan Pertanahan 2, no. 1 (2016): 102. http://dx.doi.org/10.31292/jb.v2i1.34.

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Abstract: Performance measurement in determining the Tax Object Acquisition Value as the basis for the imposition of duties onAcquisition of Land and Building Rights is conducted by analysis tool using assessment sales ratio (ASR). ASR analysis aims todetermine the level of conformity of Tax Object Acquisition Value (NPOP) to land market value to determine whether Tax ObjectAcquisition Value is in proportion, experienced under assessment, or over- assessment. Moreover, this technique also aims tomeasure diversity (variability) to account the level of fairness of Tax Object Acquisition Value as

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Book chapters on the topic "Land and Building Rights Acquisition Duty (BPHTB)"

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Setyadi, Putu Eka Wima, Gusti Bagus Suryawan, and A. A. Istri Agung. "Analysis of the Imposition of Final Income Tax (Final Income Tax) and Duty for the Acquisition of Land and/or Building Rights (BPHTB Tax) in the Transition of Property Rights to Land in Gianyar Regency." In Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022). Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-494069-93-0_3.

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Djaja, Benny, and Indri Septiani. "Analysis of Transfer Tax Imposition on Properties Exchange in Indonesia." In Sustainable Development. IntechOpen, 2023. http://dx.doi.org/10.5772/intechopen.112430.

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Income tax reported by the taxpayer to the Tax Service Office after an inspection and there is evidence of non-reporting of tax such as additional cash of four billion rupiah in this case, the Director General of Taxes has the authority to issue a Tax Assessment Letter for unpaid or unreported taxes and plus administrative sanctions in the form of interest of 2% per month on the actual amount of tax owed as provisions of Article 13 of Law Number 6 of 1983 concerning General Provisions and Tax Procedures. And taxpayers after paying and reporting the Land and Building Rights Acquisition Duty Tax

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