Juridical Review Of The Collection Of The Acquisition Duty Of Rights For And Building (BPHTB) In The Sale And Purchase Of Land And Buildings In Tanjung Balai City

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Introduction

The Land and Building Rights Acquisition Tax (BPHTB) is a tax that has been designated as a regional tax since January 2011. Every Regional Government is required to compile a Regional Regulation (Perda) in the context of BPHTB collection. In Tanjung Balai City, this collection follows Regional Regulation Number 2 of 2011 and Mayor Regulation Number 11 of 2011. The collection of BPHTB is a crucial aspect of the regional budget, as it contributes significantly to the Regional Original Revenue (PAD) in the Tanjung Balai City Regional Budget (APBD). However, the effectiveness of the BPHTB collection system in Tanjung Balai City has been a subject of concern, with various obstacles hindering its smooth operation.

Background of the Study

This study aims to evaluate how the BPHTB collection system functions in the sale and purchase of land and buildings in Tanjung Balai City. In addition, this research also focuses on the legal certainty of the transaction which has been verified by the Regional Financial and Asset Management Revenue Service (DPPKA). The study employed a descriptive approach that is juridical normative, where interviews were conducted with key informants to understand more about the BPHTB collection process and the making of a buying and selling deed.

Methodology

The research methodology employed in this study is a descriptive approach that is juridical normative. This approach involves the collection and analysis of data related to the BPHTB collection system in Tanjung Balai City. The data was collected through interviews with key informants, including officials from the DPPKA and the Mayor's Office. The interviews were conducted to gather information about the BPHTB collection process, the making of a buying and selling deed, and the legal certainty of the transaction.

Results

The results of the study showed that the collection of BPHTB in Tanjung Balai based on Perwal Number 11 of 2011 did not fully follow the applicable procedures. The process of payment and research of the Regional Tax Deposit Letter (SSPD BPHTB) is not in accordance with existing provisions, resulting in legal certainty for the parties who transact cannot be guaranteed. This causes a delay in the transaction process, which in turn is detrimental to taxpayers and the local government itself.

Discussion

The study found that various obstacles in the collection of BPHTB in Tanjung Balai City were also present. Some of the causative factors include problems in the database, limited human resources, the value of transactions that are often unrealistic, and the value of NPOPTKP that affect tax revenue. These obstacles have the potential to reduce the Regional Original Revenue (PAD) in the Tanjung Balai City Regional Budget (APBD).

Conclusion

Based on the analysis, it is recommended that the Self-Assessment System in BPHTB collection can be run better. To achieve this goal, supervision of tax obligations must be improved. DPPKA should conduct in-depth research related to the amount of BPHTB owed and determine this in the Regional Tax Assessment Letter (SKPD) to avoid arrears. In addition, it is very important that taxpayers make BPHTB payments directly in accordance with the established system, and the tax provides adequate socialization to increase the awareness and compliance of taxpayers.

Recommendations

Through this effort, it is hoped that BPHTB collection in Tanjung Balai City can run more effectively and efficiently, so as to increase regional income which will ultimately support the development of infrastructure and public services in Tanjung Balai City. The recommendations of this study are as follows:

  • Improvement of the Self-Assessment System: The Self-Assessment System in BPHTB collection can be run better by improving the supervision of tax obligations.
  • Conduct of In-Depth Research: DPPKA should conduct in-depth research related to the amount of BPHTB owed and determine this in the Regional Tax Assessment Letter (SKPD) to avoid arrears.
  • Direct Payment of BPHTB: Taxpayers should make BPHTB payments directly in accordance with the established system.
  • Adequate Socialization: The tax provides adequate socialization to increase the awareness and compliance of taxpayers.

Limitations of the Study

This study has several limitations. Firstly, the study only focused on the collection of BPHTB in Tanjung Balai City, and did not consider other regional taxes. Secondly, the study only collected data from key informants, and did not conduct a survey of taxpayers. Finally, the study only analyzed the data collected, and did not provide any recommendations for future research.

Future Research Directions

Future research can build on the findings of this study by exploring other regional taxes and conducting a survey of taxpayers. Additionally, future research can analyze the impact of the BPHTB collection system on the regional budget and the development of infrastructure and public services in Tanjung Balai City.

Conclusion

In conclusion, this study has provided a juridical review of the collection of the Acquisition Duty of Rights for and Building (BPHTB) in the sale and purchase of land and buildings in Tanjung Balai City. The study found that the collection of BPHTB in Tanjung Balai based on Perwal Number 11 of 2011 did not fully follow the applicable procedures, resulting in legal certainty for the parties who transact cannot be guaranteed. The study also found that various obstacles in the collection of BPHTB in Tanjung Balai City were present, including problems in the database, limited human resources, the value of transactions that are often unrealistic, and the value of NPOPTKP that affect tax revenue. The study recommends that the Self-Assessment System in BPHTB collection can be run better by improving the supervision of tax obligations, conducting in-depth research related to the amount of BPHTB owed, making BPHTB payments directly in accordance with the established system, and providing adequate socialization to increase the awareness and compliance of taxpayers.

Q1: What is the Land and Building Rights Acquisition Tax (BPHTB)?

A1: The Land and Building Rights Acquisition Tax (BPHTB) is a tax that has been designated as a regional tax since January 2011. It is a crucial aspect of the regional budget, as it contributes significantly to the Regional Original Revenue (PAD) in the Tanjung Balai City Regional Budget (APBD).

Q2: What is the purpose of the BPHTB collection system?

A2: The purpose of the BPHTB collection system is to collect taxes from the sale and purchase of land and buildings in Tanjung Balai City. The collected taxes are then used to support the development of infrastructure and public services in the city.

Q3: What are the obstacles in the collection of BPHTB in Tanjung Balai City?

A3: The study found that various obstacles in the collection of BPHTB in Tanjung Balai City were present, including problems in the database, limited human resources, the value of transactions that are often unrealistic, and the value of NPOPTKP that affect tax revenue.

Q4: How can the Self-Assessment System in BPHTB collection be improved?

A4: The Self-Assessment System in BPHTB collection can be run better by improving the supervision of tax obligations. DPPKA should conduct in-depth research related to the amount of BPHTB owed and determine this in the Regional Tax Assessment Letter (SKPD) to avoid arrears.

Q5: What is the importance of direct payment of BPHTB?

A5: Direct payment of BPHTB is important because it ensures that taxpayers make payments in accordance with the established system. This helps to avoid arrears and ensures that the collected taxes are used to support the development of infrastructure and public services in the city.

Q6: What is the role of socialization in increasing the awareness and compliance of taxpayers?

A6: Socialization plays a crucial role in increasing the awareness and compliance of taxpayers. The tax provides adequate socialization to increase the awareness and compliance of taxpayers, which helps to ensure that they make payments in accordance with the established system.

Q7: What are the limitations of this study?

A7: This study has several limitations. Firstly, the study only focused on the collection of BPHTB in Tanjung Balai City, and did not consider other regional taxes. Secondly, the study only collected data from key informants, and did not conduct a survey of taxpayers. Finally, the study only analyzed the data collected, and did not provide any recommendations for future research.

Q8: What are the future research directions?

A8: Future research can build on the findings of this study by exploring other regional taxes and conducting a survey of taxpayers. Additionally, future research can analyze the impact of the BPHTB collection system on the regional budget and the development of infrastructure and public services in Tanjung Balai City.

Q9: What is the conclusion of this study?

A9: In conclusion, this study has provided a juridical review of the collection of the Acquisition Duty of Rights for and Building (BPHTB) in the sale and purchase of land and buildings in Tanjung Balai City. The study found that the collection of BPHTB in Tanjung Balai based on Perwal Number 11 of 2011 did not fully follow the applicable procedures, resulting in legal certainty for the parties who transact cannot be guaranteed. The study also found that various obstacles in the collection of BPHTB in Tanjung Balai City were present, including problems in the database, limited human resources, the value of transactions that are often unrealistic, and the value of NPOPTKP that affect tax revenue. The study recommends that the Self-Assessment System in BPHTB collection can be run better by improving the supervision of tax obligations, conducting in-depth research related to the amount of BPHTB owed, making BPHTB payments directly in accordance with the established system, and providing adequate socialization to increase the awareness and compliance of taxpayers.