Reconstruction of land rights acquisition duty verification (BPHTB) arrangements by the regional finance agency (BKD) to realize Pancasila justice

Abstract

Transferring Land and Building Rights Acquisition Duty (BPHTB) from Central Tax to Regional Tax is a strategic step in implementing fiscal decentralization. The transfer of BPHTB to local taxes will be able to increase PAD to improve the quality of regional spendin. The estimated price by BKD with the sale and purchase price between the seller and the buyer is different. For example, a seller needs money, so he sells at a low price, but BKD estimates it up to 2 times; finally, sometimes the transaction becomes void because the tax is too high. Based on the facts of BKD of Boyolali Regency, Surakarta City and BKD of Karanganyar Regency, in determining BPHTB is not by what is mandated by several regulations in the Boyolali, Surakarta and Karanganyar areas regarding Land and Building Rights Acquisition Duties. Regional Regulations (Perda) of Boyolali District, Surakarta and Karanganyar Cities, Determination of BPHTB in the NJOP, while BKD in the determination of BPHTB is the result of field verification so that there are differences in the determination of BPHTB that are not fair. This research uses an empirical juridical approach, namely a statutory, conceptual, case, and comparative study approach related to the reconstruction of verification arrangements by BKD in the era of regional autonomy to realize Pancasila justice. This research examined three regions, Boyolali, Surakarta and Karanganyar. The results of the study obtained that the Regional Head in determining the amount of the selling value of tax objects (NJOP) must base as ordered by Law of the Republic of Indonesia Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments, BPHTB in the Regional Bylaws of Boyolali Regency, Surakarta and Karanganyar reflects the actual value or market value, which is an NJOP based on the value of justice.