Dasar Hukum Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Badan Pengelolaan Keuangan Dan Pendapatan Daerah (BPKPD) Kabupaten Buleleng

Authors

  • Komang Febrinayanti Dantes Fakultas Hukum dan Ilmu Sosial, Universitas Pendidikan Ganesha
  • I Gusti Ayu Apsari Hadi Fakultas Hukum dan Ilmu Sosial, Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.23887/jkh.v7i1.32322

Keywords:

Legal Basis, Fees for Acquisition of Rights to Land and Buildings

Abstract

This study aims to analyze the legal basis for the acquisition of land and building rights fees in Buleleng Regency. This research is a type of legal research with empirical juridical studies because this research deals with data. This research took place in Singaraja City, especially in the Regional Government Financial Management Agency (BPKPD) Buleleng Regency. Data were collected using observation and interview methods. The data analysis was conducted in a descriptive qualitative manner. Based on the results of the analysis, the legal basis for the Acquisition Fee for Land and Building Rights is relevant to the Regulation of the Minister of Finance, the collection of Fees for Acquisition of Land and Building Rights (BPHTB) is entirely carried out by the regions, this is due to policies on objects, subjects, rates, and tax bases fully stipulated by the Regional Government and adapted to the conditions and objectives of regional development. This policy is adjusted to the Regional Regulation of Buleleng Regency Number 1 of 2011 concerning Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions for the regulation of the imposition of local taxes on Fees for Acquiring Rights on Land and Buildings (BPHTB).

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Published

2021-02-17

How to Cite

Febrinayanti Dantes, K., & Ayu Apsari Hadi, I. G. (2021). Dasar Hukum Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Badan Pengelolaan Keuangan Dan Pendapatan Daerah (BPKPD) Kabupaten Buleleng. Jurnal Komunikasi Hukum (JKH), 7(1), 486–494. https://doi.org/10.23887/jkh.v7i1.32322

Issue

Vol. 7 No. 1 (2021): Februari, Jurnal Komunikasi Hukum

Section

Articles

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Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under aCreative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).