The Implementation of Duty Payment on the Acquisition of Land and Building Rights (BPHTB) for Subsidized Houses in Lombok

Abstract

This research aims to determine the implementation and factors that influence differences in calculating BPHTB payments for subsidized housing in Lombok with this type of empirical research that uses a statutory approach, a conceptual approach, and a sociological approach to concretely understand the legal problems that occur in society. The implementation of BPHTB collection in Central Lombok district is regulated in Regional Regulation Number 14 of 2010 and Regent's Regulation Number 67 of 2021, while the regional government of West Lombok district uses Regional Regulation Number 1 of 2021. After the enactment of Law No. 1 of 2022, the West Lombok Regional Government has implemented a "zero BPHTB" policy on subsidized housing. Meanwhile, the Central Lombok Regional Government is still implementing BPHTB according to Regent Regulation Number 67 of 2021 and has not yet made a regional regulation that exempts BPHTB from subsidized housing. Internal and external aspects are very determining aspects in the implementation of BPHTB payments. The difference in the nominal value of payment of Land and Building Rights Acquisition Fees for Subsidized Houses in Central Lombok and West Lombok is due to differences in regulations. So, it is necessary to socialize Law no. 1 of 2022 and the Regional Government of West Lombok and Central Lombok Regency should immediately make regional regulations to fulfill the mandate of Article 44 Paragraph (6) letter H of Law no. 1 of 2022.