Kepastian Hukum Pengenaan BPHTB kepada Pemilik Tanah dan / atau Bangunan yang Belum Bersetifikat dalam Rangka Pendaftaran Tanah Sistematis Lengkap

Abstract

Land is the most important agrarian aspect of a country which has cultural, political, social, and economic value. The need for registration by the land owner, where this registration is carried out at the land office can guarantee land control by a party by obtaining a land certificate. The certificate exists as proof that the party occupies and controls and has rights to the land. Disputes often lead to chaos or disparities due to commotion between communities fighting over land rights. Land Registration According to Article 1 Paragraph 1 of Government Regulation Number 24 of 1997 is the continuation of activities carried out by public bodies in a place that are continuous and regular, including sorting, handling, bookkeeping, as well as presenting and maintaining actual and juridical information. Information, as a guide and note, regarding a collection of information. The Land Rights Registrar can revoke tax levies if there is valid evidence through an authentic deed of land maintenance and registration. This tax collection will later be deposited by the Land Rights Registrar to the regional revenue office usually abbreviated to the Regional Revenue Office to provide legal certainty and protection for interested parties. Land registration activities are a form of government concern and fees for registering land and building rights are a form of tax on land registration. This tax is to ensure the continuity of land rights owned by individuals or entities over that land.