<![CDATA[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.]]>
