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Farid Wajdi
Fakultas Keguruan Dan Ilmu Pendidikan, Universitas Sembilanbelas November Kolaka, Kab. Kolaka, Sulawesi Tenggara
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Journal : Law Development Journal

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Strategy to Strengthen Legal Certainty in Determining BPHTB to Support Development in North Sumatra Sari, Meta Permata; Ginting, Surya Perdana; Wajdi, Farid
Law Development Journal Vol 8, No 1 (2026): March 2026
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.8.1.149-162

Abstract

Land and Building Acquisition Tax (BPHTB) is a source of Regional Original Income that plays a strategic role in supporting regional fiscal independence. However, in practice, the determination of BPHTB in several districts/cities in North Sumatra Province still faces various problems that impact on weak legal certainty for taxpayers. These problems include differences in the assessment of the Taxable Object Acquisition Value (NPOP), regulatory fragmentation between regions, limited apparatus capacity, and the lack of integration of tax and land administration information systems. This study aims to analyze weaknesses in the determination of BPHTB and formulate strategies to strengthen legal certainty to support regional development in North Sumatra. This study uses a normative legal research method with a statutory, conceptual, and limited empirical approach through an analysis of BPHTB administrative policies and practices in the region. Data were obtained through a literature review of relevant laws and regulations, policy documents, and scientific literature, then analyzed qualitatively. The research results indicate that the weak legal certainty in determining the Land and Building Tax (BPHTB) is caused by the lack of standardization of the NPOP assessment methodology, disparities in administrative procedures between regions, limited capacity of regional tax officials, and the lack of integration of information systems between institutions involved in land administration and taxation. To overcome these problems, a strategy is needed to strengthen legal certainty through standardization of taxable object assessment methodology, digitization and integration of the BPHTB administration system, strengthening the objection mechanism, and increasing the capacity of regional tax officials. With effective and transparent policy implementation, the BPHTB determination system is expected to provide legal certainty for taxpayers while enhancing the role of BPHTB as a supporting instrument for sustainable regional development in North Sumatra Province.
Co-Authors Abdul Basit Abdul Razak abdul sabaruddin Abdurahman Abdurrahman Adi Mansar Ahmad Amir Aziz Ahmad Farouq Mulku Zahari Amin Hidayat Amirudin Amirudin Amisbah Ramly Amisbah Ramly Anastasia Anastasia Andi Iswan Muharram Anharudin, Anharudin Annur, Shohifah Ansyar Ansyar Ansyar, Ansyar Arifin, Muh Asmani Arif Asmani Arif Ayuandira, Ririn Dafira, Lucky Damayanti, Alya Darojat, Jajat Dede Sopiandy Dede Sopiandy Dewata, Mukti Fajar Nur Dwi Kartika Prananingrum Eko Bambang Murdiansyah Erwin Asmadi Fachruddin, Farhan Gusti Fazhillah, Nur Febrianti, Amalia Anggita Fetni Fetni Firdaus Firman Firman Fitriani Fitriani Ghapa, Norhasliza binti Ginting, Surya Perdana Gultom, Arifin Gunawan, Untung Hanifah, Ida Hariati, Sri Hariyanto, Pramudita Paramadewi Herlan Adiwijaya Huddin, Muhammad Nurhaula Imadudin, Iim Imman Yusuf Sitinjak Isnina, Isnina Jasruddin Jasruddin Jati Waskito Karni, Karni Karyaningsih, Dentik Kussudyarsana Kussudyarsana LUBIS, AHMAD YASIR Lubis, Eliya Nova Made Novianti Mas’ud, Riduan Maulid Maulid Mohammad Fathi Royyani, Mohammad Fathi Muh Nurtanzis Sutoyo Muh. Azkar, Muh. Muhammad Adnan Muhammad Mujahid Dakwah Neks Trian Nur Fazhilah Aziz Nurjian, Rahma Vinannada Nurlina Aris Nursamsir Nurul Humaidah Perdana, Surya Rahman, Fandi Nur Rahmat Ramadhani, Rahmat RAIS ABIN Ramadhan, Agung Gema Ramlan, H. Ridwan Umpi rodhi, mohammad najib Ruhiba Ruhiba Salim, Iksan Agus SARI, META PERMATA Sartika Sartika Sitti Ramelan Chadidjah Sopiandy, Dede Suhendar, Akip Supriyadi Supriyadi Susandi, Diki Sutama, Gusti Putu Syafira, Nur Aini Syarifuddin Syarifuddin Tamaulina Br Sembiring Triono Eddy Tundreng, Syarifuddin Wahana, Syairullah Wahyono, Edi Wahyu, Jumiani Waris, Andi Ayuni WIRIDIN, DARMAWAN Wyke Kusmasari, Wyke Zalzah, Aqyllah Zulfikar Putera Zulfikar Putera Zulfikar Putra Zulfiyanda, Zulfiyanda Zulkipli Zulkipli