PENERAPAN PASAL 88 AYAT (2) UU NO. 28 TAHUN 2009 TERHADAP EKSISTENSI PERATURAN DAERAH TENTANG BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

• Main Author: NOVIE YUANITA HABSARI, 030942069
• Format: Theses and Dissertations NonPeerReviewed
• Language: Indonesian; Indonesian
• Published: 2011
• Subjects: HD101-1395.5 Land use Land tenure; HJ2240-5908 Revenue. Taxation. Internal revenue; K3154-3370 Constitutional law
• Online Access: http://repository.unair.ac.id/38023/1/gdlhub-gdl-s2-2011-habsarinov-19782-tmk821-k.pdf; http://repository.unair.ac.id/38023/2/gdlhub-gdl-s2-2011-habsarinov-16499-tmk8211.pdf; http://repository.unair.ac.id/38023/; http://lib.unair.ac.id
• Institution: Universitas Airlangga

This dissertation is a normative law research that employs a statute approach combined with a conceptual approach. It aims to analyse BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan), the tax regulation governing acquisition of rights to land and building, as a local tax which is regulated according to local law. It also endeavours to elucidate regional regulation(s) on BPHTB towards deed made by public notary or PPAT (Pejabat Pembuat Akta Tanah), an official certifier of title deed, in accordance with Law No. 28/2009 about regional tax and retribution. Contribution of these taxes to local budget revenues and expenditure (Anggaran Pendapatan dan Belanja Daerah in Bahasa Indonesia) is considered insufficient, particularly for regency and/or district. Diversifying regional tax is expected to increase the local government�s own source of revenue (Pendapatan Asli Daerah in Bahasa Indonesia) which becomes vital following regional autonomy. BPHTB tax that initially was a central tax, became regional tax according to Law No.28/2009, giving regional government the rights to enjoy the revenue derived from it. According to Article 88 (2) of Law No.28/2009, regional tax is governed by regional law. Each and every regency and/or district is not allowed to levy BPHTB without passing a new regulation on BPHTB. Hence, it affects the duty and authority of public notary/official certifier of title deed. If regional government does not have regulation about BPHTB, public notary/official certifier of title deed will only be able to certify title deed/sale and purchase agreement and authority to sale in regency and/or district that have not passed regulation on BPHTB.