Juridical Review Due To Changes In The Designation Of Agricultural Land To Non -agriculture As A Basis For The Determination Of The United Nations And BPHTB

by ADMIN 157 views

Juridical Review Due to Changes in Agricultural Land to Non -Agriculture as a Basis for Determining the United Nations and BPHTB

Changes in land function, especially shifting from agricultural land to non-agricultural land-such as housing and industry-have become increasingly general phenomena. The designation of agricultural land to non-agriculture has significant implications on the determination of the United Nations and BPHTB, which are crucial for the taxation of land and buildings. This phenomenon is clearly seen when the land that was previously increasingly alienated from urban areas suddenly increased in value after being converted into urban land. This increase in land value is caused by two main factors, namely the transition of allotment from agriculture to non-agricultural and development in the property sector. The situation has a direct impact on the increase in Tax Object Selling Value (NJOP), which is a reference in determining the Land and Building Tax (PBB).

Research Purpose and Methodology

This study aims to analyze and understand the legal consequences of changes in the allocation of agricultural land to non-agricultural. In addition, this research also wants to explore the impact of the transition of land functions on the determination of NJOP and find the legal basis for the imposition of the United Nations as well as the Land and Building Rights Acquisition Duty (BPHTB) in connection with these changes. The research methodology employed in this study is a normative juridical approach, which focuses on legal norms stipulated in applicable laws and regulations. In addition, interviews were also conducted with several informants who had an in-depth understanding of changes in land allotment from agriculture to non-agriculture and the basis for determining the United Nations and BPHTB.

Research and Analysis Results

The results showed that many individuals or parties who carried out the transition of land functions did not follow the stipulated procedures. This often leads to violations of the law, which emphasizes the need for tighter regulations to protect productive agricultural land. The lack of adherence to procedures has significant consequences, including the loss of agricultural land, increased land prices, and a surge in NJOP. This NJOP increase has a direct impact on increasing the tax value that must be paid by the public through the United Nations. The information system that underlies the determination of the United Nations and BPHTB, namely Sismiop, serves to record and assess the land more effectively. Sismiop optimizes in various aspects, from storage to analysis of the resulting data, to ensure accurate and fair determination.

Conclusion

With an increasing shift in soil function, it is essential to understand the accompanying legal consequences. The designation of agricultural land to non-agriculture has significant implications on the determination of the United Nations and BPHTB, which are crucial for the taxation of land and buildings. The increase in land value cannot be separated from existing regulations, and its impact on taxes imposed on the public. This research highlights the urgent need for a better spatial plan and agricultural land protection policy to ensure the sustainability of food production while preventing violations of the law related to the transition of land functions. With a better understanding of this juridical aspect, it is hoped that there will be collaborative efforts between the community and the government to manage land use effectively and sustainably.

Recommendations

Based on the findings of this study, the following recommendations are made:

  • Strengthening regulations: The government should strengthen regulations to protect productive agricultural land and prevent the transition of land functions without adhering to procedures.
  • Improving spatial planning: The government should improve spatial planning to ensure the sustainability of food production and prevent the loss of agricultural land.
  • Enhancing public awareness: The government should enhance public awareness about the importance of protecting agricultural land and the consequences of violating regulations related to the transition of land functions.
  • Collaborative efforts: The community and the government should collaborate to manage land use effectively and sustainably.

Limitations of the Study

This study has several limitations, including:

  • Limited scope: The study only focuses on the designation of agricultural land to non-agriculture and its impact on the determination of the United Nations and BPHTB.
  • Limited data: The study relies on secondary data and interviews with informants, which may not be comprehensive or accurate.
  • Limited generalizability: The study's findings may not be generalizable to other contexts or regions.

Future Research Directions

Future research should focus on the following areas:

  • Investigating the impact of land use changes on the environment: This study should investigate the impact of land use changes on the environment, including the loss of biodiversity and the degradation of ecosystems.
  • Examining the role of government policies in land use changes: This study should examine the role of government policies in land use changes, including the impact of policies on the transition of land functions.
  • Developing a framework for sustainable land use: This study should develop a framework for sustainable land use, including the identification of best practices and the development of indicators for measuring sustainability.
    Frequently Asked Questions (FAQs) on Juridical Review Due to Changes in Agricultural Land to Non -Agriculture as a Basis for Determining the United Nations and BPHTB

Q: What is the significance of changes in land function, especially shifting from agricultural land to non-agricultural land?

A: The designation of agricultural land to non-agriculture has significant implications on the determination of the United Nations and BPHTB, which are crucial for the taxation of land and buildings. This phenomenon is clearly seen when the land that was previously increasingly alienated from urban areas suddenly increased in value after being converted into urban land.

Q: What are the main factors that cause the increase in land value due to the transition of allotment from agriculture to non-agricultural?

A: The two main factors that cause the increase in land value are the transition of allotment from agriculture to non-agricultural and development in the property sector.

Q: What is the impact of the transition of land functions on the determination of NJOP?

A: The transition of land functions has a direct impact on increasing the tax value that must be paid by the public through the United Nations. This is because the increase in land value is reflected in the NJOP, which is a reference in determining the Land and Building Tax (PBB).

Q: What is the role of Sismiop in determining the United Nations and BPHTB?

A: Sismiop is the information system that underlies the determination of the United Nations and BPHTB. It serves to record and assess the land more effectively, optimizing in various aspects, from storage to analysis of the resulting data, to ensure accurate and fair determination.

Q: What are the legal consequences of changes in the allocation of agricultural land to non-agricultural?

A: The legal consequences of changes in the allocation of agricultural land to non-agricultural include the loss of agricultural land, increased land prices, and a surge in NJOP. This often leads to violations of the law, which emphasizes the need for tighter regulations to protect productive agricultural land.

Q: What is the urgent need for a better spatial plan and agricultural land protection policy?

A: The urgent need for a better spatial plan and agricultural land protection policy is to ensure the sustainability of food production while preventing violations of the law related to the transition of land functions.

Q: What are the recommendations for managing land use effectively and sustainably?

A: The recommendations for managing land use effectively and sustainably include strengthening regulations, improving spatial planning, enhancing public awareness, and collaborative efforts between the community and the government.

Q: What are the limitations of this study?

A: The study has several limitations, including limited scope, limited data, and limited generalizability.

Q: What are the future research directions?

A: The future research directions include investigating the impact of land use changes on the environment, examining the role of government policies in land use changes, and developing a framework for sustainable land use.