Review of the BPHTB Collection System in the Transfer of Land and or Building Rights according to Lamongan Regency Regulation No. 10 of 2023 concerning Regional Taxes

Bambang Eko Muljono; Ahmad Royani; Nurul Mahmuda Sri Widayanti

doi:10.30736/ji.v12i2.333

Authors

Bambang Eko Muljono Law Faculty University Of Islam Lamongan
Ahmad Royani Law Faculty University Of Islam Lamongan
Nurul Mahmuda Sri Widayanti Law Faculty University Of Islam Lamongan

DOI:

https://doi.org/10.30736/ji.v12i2.333

Keywords:

Keywords: Acquisition Fee, Land and Building Rights, Lamongan Regency Regulation No. 10 of 2023

Abstract

ABSTRACT

Land and Building Acquisition Fee (hereinafter abbreviated as BPHTB) according to Law No. 1 of 2022 in Article 1 paragraph (37) states "Land and Building Acquisition Fee, hereinafter abbreviated as BPHTB, is a tax on the acquisition of land and/or building rights". The BPHTB collection system is calculated and paid by the taxpayer himself, namely with the Self Assessment System. In Lamongan Regency, Article 16 paragraph (1) of Lamongan Regency Regulation Number 10 of 2023 concerning Regional Taxes and Regional Retributions explains that PPAT/Notary requests proof of BPHTB payment from taxpayers, indicating that there are characteristics of a self-assessment system where BPHTB tax must be paid by taxpayers. In the Lamongan Regency Regulation, BPHTB payments are made electronically. In practice, this system is still mixed with the official assessment system in terms of research and calculation of BPHTB owed and then the supervision process by the government/fiscus carried out by the Lamongan Regency Regional Revenue Agency. Bapenda supervises if there is a discrepancy in the calculation, a tax underpayment letter will be issued which must be paid by the taxpayer, so that the self-assessment system is not fully running. This study uses a normative legal research method (normative law). The normative legal research method is a scientific research procedure to find the truth based on the logic of legal science from its normative side. In this normative research, the analysis method used is a qualitative approach by collecting data and materials needed through literature studies either through books, articles, journals or internet media. The results of this study are the system in collecting BPHTB, namely the self-assessment system, which still has the involvement of the fiscus/government in the BPHTB payment process, namely the official assessment system.

Downloads

Download data is not yet available.

References

Bibliography

Books and Journals

Eka Susanti, Problematika Dalam Pelaksanaan Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Di Kota Padang. Jurnal Cendekia Hukum, Vol. 5 No. 2

Herry Purwono, Dasar-Dasar Perpajakan & Akuntansi Pajak. Erlangga, Jakarta, Erlangga, 2010,

Khitam, Muhammad Chusnul, Noer Chamid, and Fahmi Anas. "Implementasi Kebijakan Pembangunan Daerah Berbasis Partsipasi Masyarakat (Studi Pada Kebijakan Dana Dusun 2023 Kabupaten Lamongan)." Praja Lamongan 6.1 (2023).

Marihot Pahalamana Siahaan, Bea Perolehan Hak Atas Tanah dan Bangunan Teori dan Praktek, Raja Grafindo Persada, Jakarta, 2003

Muljono, Bambang Eko, Munif Rochmawanto, and Joejoen Tjahjani. "Application of Human Rights Principles in the Formation of Draft Laws Concerning the Civil Code." Jurnal Independent 11.2 (2023): 586-598.

Muljono, Bambang Eko, Suisno Suisno, and Dhevi Nayasari Sastradinata. "Missing The Essence Of Consent In Personal Guarantees In Online Loan Practices." Jurnal Independent 10.2 (2022): 166-174.

Peter Mahmud Marzuki, Penelitian Hukum, Kencana Prenada Media Group, Jakarta, 2013

Rabbani Haddawi, Mengenal Pajak yang Dipungut Pemerintah Pusat dan Jenis Lainnya, 2022. Sumber: https://lifepal.co.id/media/pajak-yang-dipungut-pemerintah-pusat. Diakses pada 18 Maret 2024.

Sahwitri Triandani, Pengaruh Tim Kerja, Stress Kerja dan Reward (Imbalan), LP3M UIN Sultan Syarif Kasim Riau, Pekanbaru, 2014

Satria Utama Teja Sukmana, Optimalisasi Pemungutan Pajak Daerah Melalui Penerapan Peraturan Undang-Undang BPHTB, Jurnal Kajian Hukum dan Kewarganegaraan, Universitas Negeri Semarang, 2023, Vol. 2, No. 6

Tunggul Anshari Setia Negara, Ilmu Hukum Pajak, Setara Press, Malang, 2017

Legislation

Undang Undang Nomor 1 tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah

Peraturan Pemerintah Nomor 35 Tahun 2023 tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah

Peraturan Daerah Kabupaten Lamongan Nomor 10 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah.

Internet

Rabbani Haddawi, Mengenal Pajak yang Dipungut Pemerintah Pusat dan Jenis Lainnya, 2022. Sumber: https://lifepal.co.id/media/pajak-yang-dipungut-pemerintah-pusat.