DETERMINATION OF TAX OBJECT ACQUISITION VALUE (NPOP) BY THE REGIONAL REVENUE AGENCY IN THE IMPOSITION OF TAX ON ACQUISITION OF LAND AND BUILDING RIGHTS (BPHTB) FOR SALE AND PURCHASE (STUDY IN MALANG CITY)

Abstract

The purpose of this study is to analyze and describe the basis used by Bapenda to deviate from the provisions of Article 6, paragraph (2), letter a of Law Number 20 of 2000 concerning BPHTB, in conjunction with the provisions of Article 7, paragraph (2), letter a, in conjunction with Article 10 of Malang City Regional Regulation Number 15 of 2010 concerning BPHTB, in collecting BPHTB in Malang City. It also aims to analyze and describe the indicators used by Bapenda to determine the fair transaction price in the sale and purchase of land in Malang City for the collection of BPHTB. This research is a socio-legal study with a juridical-sociological approach. The research was conducted at the Regional Revenue Agency of Malang City. The analysis results show that the Fees for Acquisition of Rights on Land and Building (BPHTB), as a local tax, are collected by the local government. BPHTB is calculated using the tariff and tax base, after being reduced by NPOPTKP. There is a difference in terminology between NPOP in the BPHTB Law and NJOP in the BPHTB Perda of Malang City. The collection of BPHTB must adhere to the principles of justice, legal certainty, legality, and simplicity. However, there were irregularities in the collection of BPHTB by Bapenda in Malang City in 2022 and 2023, as they violated the provisions by using the tax database and determining the increase in NJOP without a clear basis, undermining the principle of legality and causing conflicts with the BPHTB Law.