Abstract
When the formula for calculating the RPMT tariff does not have a standard calculation technique, the implementation of the calculation of the RPMT tariff between one area and another is different. Therefore, it is necessary to do a theoretical and empirical study to find the ideal RPMT calculation formula according to the Constitutional Court Decision Number 46 / PUU-XII / 2014. The results of the study show that the ideal pattern of RPMT calculation is that calculations based on Article 151 of the PDRD Law as it is reinforced by the Court of Constitution through Decision Number 46 / PUU-XII / 2014 which have canceled the Explanation of Article 124 of Law No. 28 of 2009 on the grounds that the imposition of a levy tariff that provides a maximum limit of NJOP without accompanied by a clear calculation system does not provide legal certainty that will cause injustice in its application. So the Central Government must immediately compile and discuss the Draft of Ministerial Regulation on Implementation and Retribution.
Published Version
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