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Journal articles 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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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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3

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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4

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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8

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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9

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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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.v2i1.237.

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

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Prayantama, Hamed, Tunggul Anshari, and Sigit Nur Rachmat. "Justice Perspective on Land and Building Acquisition Duty Under Government Regulation No. 35/2023." International Journal of Islamic Education, Research and Multiculturalism (IJIERM) 7, no. 2 (2025): 741–58. https://doi.org/10.47006/ijierm.v7i2.490.

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Abstrak Penelitian ini mengkaji perspektif keadilan dalam penarikan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) berdasarkan Peraturan Pemerintah Nomor 35 Tahun 2023 tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah. Penelitian ini dilatarbelakangi oleh adanya ketidakadilan dalam Pasal 18 ayat (2) huruf a, yang mewajibkan pembayaran BPHTB pada saat pembuatan Perjanjian Pengikatan Jual Beli (PPJB) yang bersifat notariil, berbeda dengan ketentuan sebelumnya yang mewajibkan pembayaran pada saat pembuatan Akta Jual Beli (AJB) oleh Pejabat Pembuat Akta Tanah (PPAT). Ketentuan tersebut m

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Febriana, Nyoman Edy, I. Wayan Parsa, I. Gede Artha, and I. Nyoman Bagiastra. "The Role of Notaries and Land Titles Registrar in Collecting Duties on The Land and Building Rights Acquisition on The Making of Sale and Purchase Deeds in Singaraja City." Jurnal Akta 9, no. 2 (2022): 129. http://dx.doi.org/10.30659/akta.v9i2.21362.

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The main objective of this study is to know the role of Land Titles Registrar (PPAT) in collecting duties on the Land and Building Rights Acquisition (BPHTB) on the sale and purchase transactions in Singaraja City. Furthermore, we investigate the duties and obligations of the PPAT in supervising the payment of BPHTB. The research was conducted using a qualitative approach with empirical juridical methods. The main finding is the role of PPAT as the official who makes BPHTB quotations during sales and purchase transactions in Singaraja City shows a very important role. Also, we have presented t

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Lingga, Fitria Ratna, Nurwani Nurwani, and Wahyu Syarvina. "Analysis of the Effectiveness and Contribution of Customs Tax Land Rights Building and Land Tax Building Maintenance and Improvement of the Indigenous People of South Aceh." Dinasti International Journal of Economics, Finance & Accounting 5, no. 1 (2024): 1–8. http://dx.doi.org/10.38035/dijefa.v5i1.2372.

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This study aims to determine the effectiveness and contribution of Tax Customs acquisition of land and building rights (BPHTB) and Urban and rural land and Building Tax (PBB-P2) to the receipt of local revenue (PAD) from 2018-2022. This research method uses a qualitative method that uses a descriptive approach. The object of this study is the Office of the Financial Management Agency of South Aceh region, the source of data used is secondary and primary data, secondary data obtained from the realization of the effectiveness and contribution of tax revenues acquisition of land and building duty

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Salshabila, Annisa, Herlindah, and Hariyanto Susilo. "Implementation Imposition of Land and Building Acquisition Tax in Sales and Purchase Agreements." International Journal of Islamic Education, Research and Multiculturalism (IJIERM) 7, no. 2 (2025): 634–49. https://doi.org/10.47006/ijierm.v7i2.472.

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Abstrak Pemungutan Pajak Perolehan Hak Atas Tanah dan Bangunan (BPHTB) pada tahap Perjanjian Pengikatan Jual Beli (PPJB) dalam transaksi properti di Indonesia menimbulkan ketidakpastian hukum dan dampak ekonomi yang signifikan. Ketidakpastian ini muncul karena PPJB merupakan perjanjian pendahuluan yang belum mengalihkan hak milik secara resmi, sehingga menimbulkan potensi pajak berganda dan beban finansial berlebih bagi pembeli. Penelitian ini bertujuan menganalisis kepastian hukum dan dampak ekonomi penerapan BPHTB pada tahap PPJB dengan menggunakan metode penelitian hukum empiris. Data dikum

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Ahyarudin, M., M. Galang Asmara, and Minollah. "The Implementation of Duty Payment on the Acquisition of Land and Building Rights (BPHTB) for Subsidized Houses in Lombok." RESEARCH REVIEW International Journal of Multidisciplinary 9, no. 3 (2024): 57–67. http://dx.doi.org/10.31305/rrijm.2024.v09.n03.006.

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This research aims to determine the implementation and factors that influence differences in calculating BPHTB payments for subsidized housing in Lombok with this type of empirical research that uses a statutory approach, a conceptual approach, and a sociological approach to concretely understand the legal problems that occur in society. The implementation of BPHTB collection in Central Lombok district is regulated in Regional Regulation Number 14 of 2010 and Regent's Regulation Number 67 of 2021, while the regional government of West Lombok district uses Regional Regulation Number 1 of 2021.

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Saputra, Joni. "Pengaruh BPHTB Dan PBB Terhadap Pendapatan Asli Daerah Kabupaten Nagan Raya." Akbis: Media Riset Akuntansi dan Bisnis 7, no. 1 (2023): 23. http://dx.doi.org/10.35308/akbis.v7i1.7396.

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This study aims to examine and analyze the effect of Acquisition Duty of Right on Land and Building and Land and Building Tax on Original Local Government Revenue of Nagan Raya Regency for the period 2017-2021 (Case Study on the Nagan Raya Regional Financial Management Agency). This research is a quantitative study with a total sample of 20 data. In this study, data were taken from realization reports over a period of 5 years, processed and analyzed using Multiple Linear Regression Tests. To test the hypothesis using the coefficient of determination that has been adjusted with the t and F test

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Murty Sari Dewi. "Kajian Mengenai Nilai Perolehan Objek Pajak Tidak Kena Pajak (NPOPTKP) Dalam Perda DKI Jakarta Nomor 1 Tahun 2024 Tentang Pajak Daerah Dan Retribusi Daerah." Jurnal Sosial Humaniora dan Pendidikan 4, no. 2 (2025): 618–27. https://doi.org/10.55606/inovasi.v4i2.4239.

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The tax on the acquisition of land and/or building rights is one of the largest sources of state revenue used to finance public needs, regulate economic activities, and promote equitable development within society. Thus, taxation plays a crucial role in the functioning of the state. This study examines and explores the imposition of the Non-Taxable Acquisition Value of Tax Object (NPOPTKP) as regulated in Jakarta Regional Regulation Number 1 of 2024 concerning Regional Taxes and Regional Levies, which affects the calculation of the Duty on the Acquisition of Land and/or Building Rights (BPHTB)

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Riyanti, Ida Wahyuningsih, Tanuwijaya Fanny, and Azizah Ainul. "The Validity of a Deed of Sale and Purchase Made by a Official Certifier of Title Deeds Before the Land and Building Acquisition Duty (BPHTB) is Paid." International Journal of Social Science and Education Research Studies 04, no. 05 (2024): 420–27. https://doi.org/10.5281/zenodo.11234892.

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Abstract : Land is one of the most important properties for the community and the state because it is very vulnerable to disputes and conflicts involving various parties. In land sale and purchase transactions, land buyers are required to pay the tax on Acquisition of Land and Building Rights (BPHTB) in advance personally before the binding of the sale and purchase deed. In practice, people often entrust BPHTB payments to the Official certifier of title deeds (PPAT) by considering the efficiency of the time and process, it is not uncommon for PPAT to assist and represent in terms of tax paymen

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Rangga Utama, Zulfikar, Arba Arba, and Muh Risnain. "Analysis Study of Acquisition of Rights to Land Resulting from Beach Reclamation in Bima City." International Journal of Social Science Research and Review 7, no. 4 (2024): 242–60. http://dx.doi.org/10.47814/ijssrr.v7i4.2064.

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This research aims to analyze the process of implementing the acquisition of rights to land resulting from coastal reclamation in the city of Bima and to examine the legal implications of the reclamation activities along the Bima coastline. The study adopts an empirical legal research approach, incorporating statutory, conceptual, and socio-legal perspectives. Both library and field data are utilized in the research process. The findings of the study reveal the procedural intricacies involved in obtaining rights to land resulting from coastal reclamation in Bima City. The acquisition of these

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Puji Hartono, Eko, and Akhmad Khisni. "Peranan PPAT Dalam Pembuatan Akta Peralihan Hak Atas Tanah Dan/Atau Bangunan Bekas Hak Milik Adat Berkaitan Dengan Pembayaran Bea Perolehan Hak Atas Tanah Dan/Atau Bangunan." Jurnal Akta 5, no. 1 (2018): 159. http://dx.doi.org/10.30659/akta.v5i1.2544.

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ABSTRAK BPHTB adalah pajak yang dikenakan atas peralihan hak atas tanah dan/atau bangunan, yang mengakibatkan terjadinya peralihan hak atas tanah dan/atau bangunan dari yang mempunyai hak kepada yang memperoleh hak atas tanah dan/atau bangunan, sedangkan hak atas tanah adalah sebagaimana yang dimaksud dalam Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria. Untuk membuktikan adanya peralihan hak atas tanah dan/atau bangunan kecuali pemindahan hak melalui lelang, sebagaimana yang dikehendaki UUPA harus dibuktikan dengan akta otentik yang dibuat oleh PPAT.Sebagai salah

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Yuli, Ardianto, G. Andamari Basis, Budi Astuti Shinta, and Britney M. T. Susana. "The Effectiveness of PBB-P2 and BPHTB and Its Contribution to the Regional Original Revenue of DKI Jakarta Province." Journal of Economics, Finance And Management Studies 08, no. 05 (2025): 3210–16. https://doi.org/10.5281/zenodo.15532716.

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This study analyzes the effectiveness and contribution of the Rural and Urban Land and Building Tax (PBB-P2) and the Land and Building Rights Acquisition Duty (BPHTB) to the Regional Original Revenue (PAD) of DKI Jakarta Province from 2020 to 2023. Using a quantitative descriptive approach, data from the Jakarta Regional Revenue Agency (BAPENDA) were evaluated through effectiveness and contribution ratio analyses, guided by criteria from the Indonesian Ministry of Home Affairs. The results indicate that PBB-P2 and BPHTB revenues were generally effective, with average effectiveness rates of 89.

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Illona, Illona, and Jeane Neltje Sally. "The Regulation of Tax Imposition on Property Rights Acquisition For Foreign Citizens In Indonesia Post The Job Creation Law Number 6 of 2023." Eduvest - Journal of Universal Studies 3, no. 11 (2023): 2044–51. http://dx.doi.org/10.59188/eduvest.v3i11.957.

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This article discusses the regulation of tax imposition on property rights acquisition for foreign nationals (foreigners) in Indonesia following the enactment of Law Number 6 of 2023 regarding Job Creation. Property is an asset that holds significant economic value in the growth of a country's economy. Foreign nationals seeking to acquire property rights in Indonesia also must pay taxes, such as Value Added Tax (VAT), Land and Building Acquisition Duty (BPHTB), and Land and Building Tax (PBB). Although the imposition of taxes on foreign nationals is similar to that for Indonesian citizens, thi

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Situmorang, Dewi, Amelia Anwar, and Astrid Aprica Isabella. "THE EFFECT OF LAND AND BUILDING RIGHTS ACQUISITION DUTY (BPHTB) AND GROUNDWATER TAX ON REGIONAL INCOME OF BANDAR LAMPUNG CITY 2016-2020." Peradaban Journal of Economic and Business 1, no. 1 (2022): 1–8. http://dx.doi.org/10.59001/pjeb.v1i1.3.

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The purpose of this study was to determine the effect of land and building rights acquisition fee and Groundwater Tax partially on Regional Original Revenues in 2016-2020 in Bandar Lampung, and also to determine the simultaneous effect of land and building rights acquisition, and Groundwater Taxes on Regional Original Revenues in 2016- 2020 in the city of Bandar Lampung. This research is a descriptive study using target report and tax realization data from BPPRDBandar Lampung in 2016-2020, and data analysis using multiple linear regression.Based on the results of this study it is known that th

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Setiadi, Iwan Kresna, Wahyudi Wahyudi, and Yudi Nur Supriadi. "Effectiveness and Awareness on Tax with Increasing Regional Income Through the Mediation Role of Taxpayer Compliance." International Journal of Business, Technology and Organizational Behavior (IJBTOB) 3, no. 6 (2023): 392–402. http://dx.doi.org/10.52218/ijbtob.v3i6.295.

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This research was conducted to analyze the effectiveness of collection awareness to acquisition duty of right on land and building (BPHTB) with the improvement of regional income in Depok City. The sample in this study is BPHTB in Depok City taxpayers as many as 200 respondents with purposive sampling method. The data analysis technique used in this study is quantitative analysis using the SEM (Structural Equation Modeling) model of the AMOS 22 program. The results of this study indicate that there is a positive impact of the system of collection effectiveness, and awareness of taxpayers BPHTB

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Raja Guk-Guk, Dejan Gemelar, Isnaini Isnaini, and M. Citra Ramadhan. "Efektifitas Validasi Bea Perolehan Hak atas Tanah dan Bangunan terhadap Ketidaksesuaian Nilai Objek Pajak dalam Akta Jual Beli dengan Harga Sebenarnya." Journal of Education, Humaniora and Social Sciences (JEHSS) 4, no. 2 (2021): 875–85. http://dx.doi.org/10.34007/jehss.v4i2.763.

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This study aims to determine the effectiveness of the validation of Land and Building Rights Acquisition Duty (BPHTB) against tax object value discrepancies, the BPHTB validation process carried out by the Medan City Regional Revenue Service (BPPRD) and how to determine the Tax Object Principal Value (NPOP) in accordance with the actual value of the tax object. This type of research is a descriptive normative research. The effectiveness of BPHTB validation against the discrepancy in the value of tax objects is seen based on the BPHTB revenue data mentioned above, it is known that the number of

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Prandika, Muchammad Ekky, and Supriyadi Supriyadi. "Akibat hukum terhadap surat kuasa menjual yang dibuat secara notariil dalam penjatuhan pajak terhutang." Jurnal Cakrawala Hukum 12, no. 3 (2021): 326–33. http://dx.doi.org/10.26905/idjch.v12i3.5176.

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This article has the intent and purpose to find out the legal consequences arising from the existence of a binding sale and purchase agreement (PPJB) with a power of attorney to sell which is notarized which can result in a tax payable, Customs Duty on Acquisition of Land and Building Rights (BPHTB) and Income Tax Collection ( PPh) On the Transfer of HAT, it is reviewed based on the PDRD Law and Government Regulation of the Republic of Indonesia Number 34 of 2016 concerning Income Tax on Income from the Transfer of Land and/or Building Rights, and the Sale and Purchase Agreement on Land and/or

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Wahyudi, Bambang Tri, and Rachmad Safa’at. "Akibat Hukum Ketentuan Pasal 33 Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional Republik Indonesia Nomor 6 Tahun 2018." Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan 6, no. 1 (2021): 220. http://dx.doi.org/10.17977/um019v6i1p220-228.

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This study aimed to analyze the legal force, legal conflicts, and legal consequences of the provisions of Article 33 of the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 and the formulation that was appropriate with the regulations of the payment procedures for income tax (PPh) and acquisition duty of right on land and building (BPHTB). This study used a normative juridical method with a conceptual and statute approach. Based on academic juridical perspective, article 33 Regulation of the Minister of Agrarian Affairs and S

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Yolanda, Moch Andre, Tofik Yanuar Chandra, and Mohamad Ismed. "Penegakan Hukum Terhadap Notaris Pelaku Tindak Pidana Penggelapan Uang Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb)." CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah 2, no. 2 (2025): 251–61. https://doi.org/10.62335/cendekia.v2i2.959.

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Law enforcement against notaries involved in the embezzlement of Land and Building Rights Acquisition Duty (BPHTB) aims to uphold justice and maintain the integrity of the notary profession. Notaries involved in BPHTB embezzlement violate criminal law and the professional code of ethics, making them subject to criminal and administrative sanctions. The law enforcement process includes investigation, prosecution, and court decisions carried out in accordance with applicable laws and regulations to ensure legal certainty and protect the rights of the parties involved. The research method used is

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Sueb, Memed, Meliani Mukti, and Khairanis Yulita. "Regional Tax, Retributions, and Own-Source Revenues Performance of Bekasi City." Journal of Applied Accounting and Taxation 10, no. 1 (2025): 26–38. https://doi.org/10.30871/jaat.v10i1.8196.

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Tax reform in Indonesia is also addressing issues related to Regional Tax and Retributions (PDRD), which have become the major sources of regional own-source revenue (PAD). Therefore, this study aimed to analyze the effectiveness and contribution of regional tax to PAD in Bekasi City from 2017-2022 as well as project the potential tax and retributions between 2024-2028. The study procedures were carried out using rigorous techniques, such as descriptive analysis, ratio analysis, and forecasting. The results showed that there were fluctuations in the effectiveness of PDRD in Bekasi City for 6 y

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Indriyani, Anita, and Sugiyanto Sugiyanto. "ANALISIS KEMANDIRIAN PENGELOLAAN KEUANGAN DAERAH MELALUI OPTIMALISASI BPHTB STUDI KASUS PEMERINTAH KOTA MAGELANG." SOCIAL : Jurnal Inovasi Pendidikan IPS 5, no. 2 (2025): 455–65. https://doi.org/10.51878/social.v5i2.5723.

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Fiscal independence is a critical indicator in assessing the success of regional autonomy. This study aims to analyze the level of financial independence in the City Government of Magelang, with a particular focus on revenue from the Acquisition Duty of Right on Land and Building (BPHTB). Employing a descriptive case study design, this research adopts a mixed methods approach. The qualitative component explores the governance practices, policies, and challenges in managing BPHTB revenue, while the quantitative component measures financial performance through contribution ratios, effectiveness,

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Yunita, Nourma, and Dian Fahriani. "ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BPHTB TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIDOARJO." GREENOMIKA 2, no. 2 (2020): 130–41. http://dx.doi.org/10.55732/unu.gnk.2020.02.2.6.

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The purpose of this study is to determine the effectiveness level of land and building rights acquisition fees (BPHTB) and the contribution that land and building rights acquisition fees (BPHTB) provide to local revenue(PAD) in Sidoarjo Regency. The research method used is descriptive qualitative with primary and secondary data sources. Based on the results of research from 2015 to 2019, the following results were obtained: (1) In 2015, the acquisition fee for land and building rights (BPHTB) was 101.08% and increased in 2016 to 114.03%, then in 2017 it increased again by 128.85% in 2018 decre

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Audina, Fadhla, and Taufan Fajar. "The Role of Land Deed Officers in the BPHTB Payment Verification Process." Sultan Agung Notary Law Review 3, no. 4 (2021): 1202. http://dx.doi.org/10.30659/sanlar.3.4.1202-1210.

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PPAT plays an important role in the sale and purchase of land, which has indirectly helped the Head of Regency/City BPN to carry out activities related to land. PPAT's position is very important in the delivery of transaction prices as the basis for determining BPHTB to the public. The deed of sale and purchase is made when the object and the transaction price have been agreed upon and have been paid in full by the buyer, but before that, tax verification must be carried out as the main requirement in the land sale and purchase transaction. A potential source of tax that should be explored acc

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Rahma, Laela Novitri Ervia, Annisa Restu Fauziah, and Muhammad Adymas Hikal Fikri. "Empowering Local Governance Examining the Transfer of Land and Building Rights Acquisition Tax in Alignment with Regional Autonomy Principles." Journal of Governance and Public Affairs 1, no. 1 (2024): 27–46. http://dx.doi.org/10.22437/ynp1tp13.

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Taxes serve as the primary revenue source for governments, with the Transfer of Land and Building Rights Acquisition Tax (BPHTB) being a significant contributor. BPHTB is levied on transactions related to the transfer of land and building rights. While the central government initially managed this tax, the implementation of regional autonomy has shifted the responsibility for Transfer of Land and Building Rights Acquisition Tax management to local governments. This research aims to investigate the fundamental concept of local taxes in the context of regional autonomy and the role of local gove

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Budi Chrissanni, Yunita, and Amin Purnawan. "PERANAN PPAT DALAM PEMUNGUTAN BEA PEROLEHAN HAK TANAH DAN BANGUNAN (BPHTB) ON LINE ATAS TRANSAKSI JUAL BELI TANAH DAN BANGUNAN DI KOTA MAGELANG." Jurnal Akta 4, no. 3 (2017): 339. http://dx.doi.org/10.30659/akta.v4i3.1806.

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The research titled "The Role of Official Official Deed Officer (PPAT) in Collection of Land and Building Ownership Rights (BPHTB) Online on Land and Building Transaction in BPKAD Kota Magelang" to know how far the role of PPAT in PHTB collection and what obstacles and its solution in BPHTB collection on line in Magelang city.This research uses empirical juridical approach, in collecting data more emphasized on source of primary material, in the form of law and regulation, studying law norms and law science sera theory added by interview to the parties related to the problem in carefully.Based

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Deriangga Arrahmad Rahadiansyah and Habib Adjie. "Pengaturan BPHTB Terutang dalam Penyelenggaraan Program Pendaftaran Tanah Sistematik Lengkap (PTSL)." Dewantara : Jurnal Pendidikan Sosial Humaniora 3, no. 1 (2024): 284–92. http://dx.doi.org/10.30640/dewantara.v3i1.2237.

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This paper aims to review the legal certainty of the regulation outstanding land and building rights “perolehan hak atas tanah dan bangunan” (BPHTB) in the implementation of complete systematic land registration “pendaftaran tanah sistematik lengkap” (PTSL). This study uses normative research with legal approach that related regulation land registration. The problems in this study are in the presence the norm conflicts between article 33 point 1 and 2 “ Peraturan Menteri Agraria dan Tata Ruang Nomor 6 Tahun 2018” about complete systematic land registration that holders of land rights from PTSL

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Inaya Aulia Mizan, Indryana Widi Ardhianty, Aprila Niravita, and Muhammad Adymas Hikal Fikri. "IMPLEMENTASI PENERAPAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP EFEKTIVITAS PROGRAM PENDAFTARAN TANAH SISTEMATIS LENGKAP." JURNAL ILMIAH PENELITIAN MAHASISWA 2, no. 5 (2024): 56–65. http://dx.doi.org/10.61722/jipm.v2i5.476.

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Abstract. The application of the Land and Building Acquisition Tax (BPHTB) in PTSL remains a distinct issue. The tax imposed on the acquisition of land or building rights is known as BPHTB, and can affect how easily the PTSL program is accessed by low-income people.This research uses normative juridical research, which is research that refers to legal norms contained in laws and regulations.The PTSL program not only aims to provide land certificates to the community, but also has an important role in tax management, especially BPHTB.The application of BPHTB in the PTSL program can have two res

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Marinda, Tafana Bella, Akhmad Khisni, and Ngadino Ngadino. "The Role of Land Associates Officials (PPAT) in Collection of BPHTB Tax on Land & Building Transactions for Sale & Building." Sultan Agung Notary Law Review 2, no. 4 (2020): 522. http://dx.doi.org/10.30659/sanlar.2.4.522-532.

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The legal act of transferring rights to land and/or buildings must always be followed by the making of the necessary deeds, as specifically regulated on this matter. Which deeds must be made by the competent official for this, namely the Official for Making Land Deeds (PPAT), where in certain cases the deed is made by a notary. Thus, the government in its issued regulation has assigned the official making the deed to participate in supervising the payment of taxes payable on the said land and/or building transactions. However, in its implementation there are still many obstacles that arise, es

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Priyambodo, Dimas, Garin Dinda, and Muhammad Adymas Hikal Fikri. "Ideal Policy Dynamics of Collection of Fees on Acquisition of Land and Building Rights on Acquisition of Land Redistribution Certificates." Reformasi Hukum 28, no. 1 (2024): 45–56. https://doi.org/10.46257/jrh.v28i1.766.

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The government tries to realize social justice and community empowerment through land redistribution initiatives. However, its implementation has several obstacles, especially in collecting the Tax on Acquisition of Land and Building Rights (BPHTB). This paper will discuss the complexity of BPHTB in relation to land redistribution initiatives. This study uses a normative juridical research methodology and a conceptual framework derived from a review of legislation. The research findings show that the main obstacle for land recipients in the redistribution scheme is BPHTB. Recipients of redistr

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Apri Yahya, Muhammad, and Budi Ispriyarso. "Collection of Land & Building Rights Acquisition Fees (BPHTB) based on Transaction Price in Land & Building Sales-Purchases in Batang Regency." Law Development Journal 7, no. 1 (2025): 52. https://doi.org/10.30659/ldj.7.1.52-69.

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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

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Tampi, Mercy Christiani, Inggriani Elim, and Anneke Wangkar. "Analisis perhitungan dan pencatatan penerimaan Bea Perolehan Hak atas Tanah dan Bangunan di Badan Pendapatan Daerah Kabupaten Minahasa." Riset Akuntansi dan Portofolio Investasi 2, no. 2 (2024): 443–51. http://dx.doi.org/10.58784/rapi.221.

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Land and Building Acquisition Fee (or BPHTB) is an important source of regional income to support development in Minahasa Regency. This research aims 1) To find out the calculation of fees for acquiring land and building rights at the Regency Regional Revenue Agency Minahasa. 2) To find out the system for recording fees for acquiring rights to land and buildings at the Regency Regional Revenue Agency Minahasa. The data analysis method used in this research is the descriptive analysis method with data collection methods, namely interviews and documentation. The research results show that the ca

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Angga Adhinata Amrulloh and Maulidyati Aisyah. "Analisis Efektivitas Penerapan Sistem E-Bphtb Pada Badan Pendapatan, Pengelolaan Keuangan Dan Aset Daerah Kabupaten Magelang Bagian Pelayanan." Jurnal Manajemen Riset Inovasi 2, no. 1 (2023): 202–11. http://dx.doi.org/10.55606/mri.v2i1.2213.

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Land and Building Rights Acquisition Fee (BPHTB) is a tax imposed on the acquisition of land and/or building rights. BPHTB payments in Magelang Regency require validation from BPKAD to be used as a condition for the process of transferring rights to land and buildings. The validation process usually takes quite a long time. This requires a special strategy to increase regional tax revenues in Magelang Regency. This research uses qualitative methods, namely data collection techniques through observation, interviews and documentation. The results of this research provide information that has bee

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Deasy Femayona Devi, Faisal Amri, and Afri Nuari. "Analisis Penerimaan BPHTB Dan Kontribusinya Pada PAD Kota Cilegon Tahun 2015-2018." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 1, no. 3 (2023): 16–29. http://dx.doi.org/10.30640/inisiatif.v1i3.748.

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The purpose of this study are: 1) to determine the level of effectiveness of the realization and targets give by the customs for the acquisition of land and building rights, 2) to find out the level of realization and contribution of duties on the acquisition of rights on land and building, 3) to determine the contribution of duties on the acquisition of rights on land and building to regional original income. The method used is descriptive analysis technique through collection techniques and interviews, observation and documentation. The results of this study indicate that: the level of effec

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Susanti, Eka. "PROBLEMATIKA DALAM PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KOTA PADANG." JCH (Jurnal Cendekia Hukum) 5, no. 2 (2020): 333. http://dx.doi.org/10.33760/jch.v5i2.240.

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One type of tax is the Cost of Acquisition of Land and Building Rights (BPHTB). In Padang City, based on Regional Regulation Number 1 of 2011 and Regulation of Mayor Number 27 of 2016, the BPHTB tax collection system is different where the BPHTB collection system is not cohorence with the implementation of basic tasks and is determined by the parties as regulated by the function of increasing development activities in all fields. The research problems in this article are: 1) How is the collection of BPHTB in Padang City 2) How the verification process the land and building and constraints was

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Siahaan, Albert, Andy Tonggo Michael Sihombing, and Ricky Banke. "Legal Substance of Sale and Purchase of Land and Building in the Determination of BPHTB DPP in Land and Building Sale and Purchase Transactions in Medan City." JURNAL AKTA 12, no. 1 (2025): 215. https://doi.org/10.30659/akta.v12i1.44139.

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BPHTB is a levy on the acquisition of rights to land and buildings. In a transaction involving the buying and selling of property, the BPHTB tax is the responsibility of the buyer. This tax is charged on the acquisition of land and property rights and is calculated based on the Tax Object Acquisition Value stated in the sale and purchase agreement. Following the passage of Law Number 1 of 2022 regarding Financial Relationships between the Central and Local Governments, Law Number 28 of 2009 concerning these financial relations is rendered obsolete. The primary question this study addresses is:

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Adhi, Singgih Permana. "Acquisition Cost of Land and Building Rights Based on Buying and Selling." Authentica 2, no. 1 (2020): 1–17. http://dx.doi.org/10.20884/1.atc.2019.2.1.58.

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The collection of regional taxes and levies must be based on Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, and for the Banyumas Regency area, it has been regulated in Regional Regulation Number 1 of 2011 concerning Regional Taxes in conjunction with Regional Regulation Number 22 of 2016 concerning Amendments to the Second Regulation Region Number 1 the Year 2011 concerning Regional Taxes. One type of tax that is under the authority of the regions is the Fees for Acquisition of Rights on Land and Buildings, hereinafter referred to as BPHTB. The approach method used in thi

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Chaerunnisa, Andi Nurul. "Legal Problematics Differences in Land & Building Transactions with Validation of Cost of Obtaining Rights to Land & Building (Perda No. 2 of 2011 In Kendari City)." Sultan Agung Notary Law Review 2, no. 4 (2020): 615. http://dx.doi.org/10.30659/sanlar.2.4.615-623.

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Tax is one of the largest revenues from the State of Indonesia, in this case one of the results of tax collection is the tax on the acquisition of rights to structures and buildings (BPHTB). the existence of regional autonomy, collection of fees for the acquisition of land rights andthis building is collected by each region independently. The issuance of Act No. 28 of 2009 concerning local taxes and levies made Kendari city regions issue regulations related to local taxes. It is Kendari city regional regulation No. 02 of 2011 regarding local taxes. The amount of collection of fees for acquisit

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Karmani, Karmani, and Widayati Widayati. "The Establishment of Tax on Land and Building Rights (BPHTB)." Sultan Agung Notary Law Review 3, no. 2 (2021): 459. http://dx.doi.org/10.30659/sanlar.3.2.340-353.

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This study aims to examine the implementation of the collection of Customs Tax on Land and Building Rights in Boyolali Regency. Reviewing the obstacles that arise in the implementation of the collection of Customs Tax on Land and Building Rights in Boyolali Regency. Reviewing solutions in overcoming the obstacles that arise in the implementation of the collection of Customs Tax on Land and Building Rights in Boyolali Regency. This research is a sociological juridical research. The results of the study concluded that mHowever, there is a discrepancy with the laws and regulations in the implemen

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Rua, Skolastika Febronia Menge, Petrus Emanuel De Rozari, and Nikson Tameno. "ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN NAGEKEO." Research Journal of Accounting and Business Management 7, no. 2 (2023): 161. http://dx.doi.org/10.31293/rjabm.v7i2.7300.

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This study aims to determine whether the collection of Fees for Acquisition of Rights on Land and Buildings (BPHTB) is effective and contributes to Local Original Revenue and Local Taxes of Nagekeo Regency, especially from 2017 to 2021 by analyzing these two variables and the causes of the decline in BPHTB targets, especially from 2019 to 2020. This type of study is a combination research method (Mix Methods) with a Sequential Explanatory model conducted through a case study. Data collection techniques using documentation and interviews. The result of this study is the level of effectiveness o

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Purwanto, Agus, Falentina Lucia Banda, and Sesilianus Kapa. "ANALISIS PROSEDUR PENGENAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN ENDE." Jurnal Riset Ilmu Akuntansi 1, no. 1 (2021): 60–74. http://dx.doi.org/10.37478/jria.v1i1.1010.

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BPHTB tax has officially become a regional tax with effect starting January 1, 2011. Thus, as of January 1, 2011 the Primary Tax Office (KPP Pratama) is no longer serving BPHTB service management, so taxpayers who will report BPHTB payments in connection with the property transaction process which is carried out will be directly hansled by the local Regency/City Government. In implementing the imposition, payment, collection and reporting procedures for the payment of Taxes for Acquisition of Rights on Land and Buildings (BPHTB) has not yet been implemented in accordance with applicable regula

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