THE APPLICATION OF THE LAW OF THE IMPOSITION OF THE BEA ACQUISITION OF RIGHTS TO LAND AND BUILDINGS (BPHTB)

THE APPLICATION OF THE LAW OF THE IMPOSITION OF THE BEA ACQUISITION OF RIGHTS TO LAND AND BUILDINGS (BPHTB)

Authors

  • Marlon Gustia

DOI:

https://doi.org/10.12345/ius.v4i1.294

Keywords:

Land Registration, BHTP tax

Abstract

The research about tax, especially about acquisition tax of land and buildings (BHTP) very important because this is financing part from society to development our state This research tried to analyzing a few legal problems, such as:  legal basis registration of lands, requirements and mechanisms BHTP based on Law of The Republic Indonesia Number 28 of 2009 concerning Local Taxation and Charges, BHTP collection policy for land registration in Central Lombok Regency This research used Normative method and empirical method namely: conceptual approach, statute approach, cases study, the results is land as part from the earth had social function, and its has potential investment for every person who have rights on land and building, they have duty to give economic value to their states through tax payment, in this case through  imposition excise on acquired right on land and building (BPHTB)  
Keyword: Land Registration, BHTP tax

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Author Biography

Marlon Gustia

Kantor Notaris Moch. Aziz

References

C. Goedhart. 1973. Garis-garis Besar Ilmu Keuangan Negara, Terjemahan: Ra tmoko, Jakarta: Djembatan.

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Chidir Ali, 1993. Hukum Pajak Elementer, Cet. 1, Bandung: PT Eresco.

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Indonesia, Undang-Undang Dasar Negara Republik Indonesia Tahun 1945

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Peraturan Menteri Negara Agraria/ Kepala Badan Pertanahan Nasional Nomor 3 Tahun 1997 Tentang Ketentuan Pelaksanaan Peraturan Pemerintah Nomor 24 Tahun 1997 Tentang Pendaftaran Tanah

Indonesia, Peraturan Daerah Kabupaten Lombok Tengah Nomor No 14 Tahun 2010 tentang Pajak Daerah

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Published

2016-04-10

How to Cite

Gustia, M. (2016). THE APPLICATION OF THE LAW OF THE IMPOSITION OF THE BEA ACQUISITION OF RIGHTS TO LAND AND BUILDINGS (BPHTB). Jurnal IUS Kajian Hukum Dan Keadilan, 4(1). https://doi.org/10.12345/ius.v4i1.294

Issue

Vol. 4 No. 1 (2016): HUKUM DAN TANGGUNG JAWAB

Section

Articles

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