The Determination of Duty on The Acquisition of Rights to Land and Buildings Based on Sale and Purchase Transactions in Pesisir Selatan Regency
Downloads
This study discusses the determination of Land and Building Rights Acquisition Duty based on sale and purchase transactions in Pesisir Selatan Regency. BPHTB is one of the local taxes that plays an important role in the process of transferring rights to land and/or buildings. In the sale and purchase of land and/or buildings, BPHTB becomes an obligation that must be fulfilled by the party acquiring the rights before the legal process of transferring rights can proceed. Normatively, BPHTB based on sale and purchase transactions is calculated from the Acquisition Value of the Tax Object, namely the transaction price agreed upon by the parties. If the transaction price is lower than the Tax Object Sales Value, the basis for imposing BPHTB uses the NJOP. This provision indicates that the calculation of BPHTB in sale and purchase transactions should be based on the actual transaction price or NJOP as a comparative threshold determined by laws and regulations. The results of the study show that the determination of BPHTB based on sale and purchase transactions in Pesisir Selatan Regency has not fully complied with Law Number 1 of 2022 in conjunction with Regional Regulation of Pesisir Selatan Regency Number 9 of 2023. The Regional Financial and Local Revenue Management Agency of Pesisir Selatan Regency determines the transaction price used as the basis for calculating BPHTB, even though the parties have stated the transaction price in the application. This practice creates legal uncertainty for taxpayers, sellers, buyers, and Land Deed Officials. The determination of a transaction price that does not reflect the actual circumstances may also affect the payment of Income Tax, the inclusion of the transaction price in the Sale and Purchase Deed prepared by the Land Deed Official, and may give rise to potential legal disputes in the future.
Afriyandi, T. (2018). Kewenangan pemerintah daerah dalam menentukan harga jual dalam transaksi jual beli tanah dan atau bangunan. Jurnal Hukum Volkgeist, 1(2), 28–40.
Al Fath, A., Cantiqa, S. P., & Sitanggang, M. J. (2024). Ambiguitas penerapan self assessment system pembayaran Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB). Esensi Hukum, 5(2), 100–114.
Alam, A., & Nugroho, A. D. (2023). Pemenuhan self assessment system dalam pemungutan Bea Perolehan Hak atas Tanah dan atau Bangunan terhadap jual beli tanah dan atau bangunan di Kota Makassar. Recital Review, 5(2), 305–323.
Badan Pengelola Keuangan Pendapatan dan Aset Daerah Kabupaten Pesisir Selatan. (2026). Website Perangkat Daerah: Badan Pengelola Keuangan Pendapatan dan Aset Daerah Kabupaten Pesisir Selatan.
Bohari. (2016). Pengantar hukum pajak. Jakarta: Rajawali Pers.
Fath, A., Cantiqa, S. P., & Sitanggang, M. J. (2024). Ambiguitas penerapan self assessment system pembayaran Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB). Jurnal Esensi Hukum, 6(1), 1–11.
Fidel. 2010. Cara Mudah dan Praktis Memahami Masalah-Masalah Perpajakan. Jakarta: Murai Kencana.
Ilyas, Wirawan B., and Richard Burton. 2013. Hukum Pajak: Teori, Analisis, dan Perkembangannya. Jakarta: Salemba Empat.
Interview with Aswenrizal, S.Sos., Head of Regional Revenue Management Division of Pesisir Selatan Regency, February 24, 2026.
Julyano, M., & Sulistyawan, A. Y. (2019). Pemahaman terhadap asas kepastian hukum melalui konstruksi penalaran positivisme hukum. Jurnal Crepido, 1(1), 13–22.
Law Number 1 of 2022 concerning Financial Relations between the Central Government and Local Governments.
Law Number 23 of 2014 concerning Local Government.
Mardiasmo. (2019). Perpajakan. Yogyakarta: Andi.
Mertokusumo, S. (2007). Mengenal hukum: Suatu pengantar. Yogyakarta: Liberty.
Muhaimin. (2020). Metode penelitian hukum. Mataram: Mataram University Press.
Murjiyanto, R., & Ismaya, S. (2015). Kepastian nilai dasar penghitungan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB). Jurnal Hukum IUS QUIA IUSTUM, 22(3), 489–509.
Pemerintah Kabupaten Pesisir Selatan. (2023). Peraturan Daerah Kabupaten Pesisir Selatan Nomor 9 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah.
Prasetyo, Shavira Bonita. 2022. “Bea Perolehan Hak Atas Tanah dan Bangunan.” Indonesia of Journal Business Law, Vol. 1, No. 1.
Prihandini, A. D., & Cahyarini, L. L. (2024). Peran tanggung jawab PPAT dalam perhitungan pajak BPHTB demi mewujudkan kepastian hukum. Notarius, 16(3), 1294–1308.
Regent Regulation of Pesisir Selatan Regency Number 19 of 2025 concerning Procedures for Collecting Local Taxes and Local Retributions.
Siahaan, Marihot Pahala. 2003. Bea Perolehan Hak Atas Tanah dan Bangunan: Teori dan Praktek. Jakarta: Raja Grafindo Persada.
Siahaan, Marihot Pahala. 2010. Kompilasi Peraturan di Bidang BPHTB: Panduan dalam Penyusunan Aturan Pelaksanaan Peraturan Daerah tentang BPHTB. Yogyakarta: Graha Ilmu.
Taufik, Mohammad. 2018. Pengantar Hukum Pajak. Yogyakarta: TAB Grafika.
Copyright (c) 2026 Yoga Juhafliandi, Khairani, Syofiarti (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with the Ekasakti Journal of law and Justice agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- 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.
- 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.
