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VOL. 10, ISSUE 6 (2024)
Legal certainty in the payment of fees on acquisition of land and building rights on tax object acquisition value stated inconsistently
Authors
Prianka Fadhil Armando, Waluyo, Adriana Grahani Firdausy
Abstract
In the legal act of sale and purchase of land and
or building rights, the buyer is subject to Land and Building Acquisition Fees,
which is a tax collection that was originally a central tax which is now a
local tax based on Law No. 1 of 2022 concerning Financial Relations Between the
Central Government and Regional Governments, before Law No. 28 of 2009
concerning Regional Taxes and Regional Retributions which aims to increase the
local revenue budget. In order to achieve the local government's target in
collecting the government often uses the interpretation of the sale and
purchase price with validation and verification, namely conducting field checks
to determine the authenticity of the sale and purchase value of the land used
in the transaction so that it is not in accordance with the principle of
self-assessment. The purpose of this research is for legal certainty against
the payment of acquisition duty on land and buildings for the acquisition value
of the tax object paid is declared inappropriate in the validation and
verification process. This type of research is using normative legal research. The
study shows that the local government, namely BPPD, does not have the authority
to determine the sale and purchase price of land for buyer and seller
transactions, this is not regulated in the legislation. With the collection
carried out by the local government is not in accordance with the
self-assessment system but tends to official assessment. The local government
conveys the transactions that the parties make to get a transaction value that
is close to the actual local government by issuing a verification note as the
transaction value. The existence of validation and verification creates legal
uncertainty in the transfer of rights transaction, which should have the right
to determine the sale and purchase price of land only the buyer and seller.
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Pages:66-71
How to cite this article:
Prianka Fadhil Armando, Waluyo, Adriana Grahani Firdausy "Legal certainty in the payment of fees on acquisition of land and building rights on tax object acquisition value stated inconsistently". International Journal of Law, Vol 10, Issue 6, 2024, Pages 66-71
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