KEPASTIAN HUKUM NILAI PEROLEHAN OBJEK PAJAK PAJAK BPHTB (BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN) OLEH PEMERINTAH DAERAH YANG TIDAK SESUAI DENGAN HARGA TRANSAKSI JUAL BELI TANAH DAN BANGUNAN

Abstract

BPHTB is a type of local tax. Law No. 1 of 2022 on Financial Relations Between the Central Government and Local Governments, Article 46(2)(a), stipulates that the acquisition value of a taxable object in a sale and purchase transaction is the transaction price. However, in practice, there is a discrepancy between the transaction value agreed upon by the parties and that determined by the local government. This study analyzes the authority of local governments in determining the acquisition value of BPHTB taxable objects in land and building sales transactions and the legal certainty of the acquisition value of BPHTB taxable objects in such transactions as established by local governments. The theories used in this study are H.D. Stoud’s Theory of Authority and Gustav Radbruch’s Theory of Legal Certainty. The methodology employed in this study is a normative legal research approach supported by interviews—that is, legal research that examines legal norms, legislation, legal principles, and legal concepts, supplemented by interviews. The research approaches employed include statutory, conceptual, case-based, and analytical approaches, with legal data collection conducted by identifying and cataloging positive legal rules, books, journals, and other legal sources. Legal analysis was performed using grammatical interpretation and the method of legal construction by analogy. The research findings indicate that legal certainty in the determination of BPHTB values for land and building sales transactions by local governments has not yet been fully realized. Fairness assessments are not based on a single specific indicator but are conducted comprehensively by considering the condition of the taxable property, its location, land characteristics, and market price trends, thereby resulting in a more objective valuation..