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All Journal Brawijaya Law Journal : Journal of Legal Studies Pena Justisia: Media Komunikasi dan Kajian Hukum International Journal of Business, Law, and Education International Journal of Business, Economics, and Social Development International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Indonesia Law Reform Journal (ILREJ)
Amelia Sri Kusuma Dewi, Amelia Sri Kusuma
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Reformulation Of Land And/Or Building Acquisition Tax Refunds As A Form Of Justice For Taxpayers Rakhmawati, Santi Nur; Dewi, Amelia Sri Kusuma; Masykur, Mohammad Hamidi
International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Vol 7 No 3 (2025)
Publisher : The Islamic Education and Multiculturalism Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/ijierm.v7i3.627

Abstract

Abstrak Penelitian ini membahas konflik norma yang timbul antara peraturan daerah dan peraturan pemerintah yang lebih tinggi terkait dengan pengembalian Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dalam kasus pembatalan Perjanjian Pengikatan Jual Beli (PPJB). Fokus penelitian ini adalah untuk menganalisis dan merumuskan solusi normatif terhadap ketidaksesuaian antara Pasal 16 Ayat (9) Peraturan Bupati Malang Nomor 191 Tahun 2024 dan peraturan lainnya yang mengatur BPHTB. Metodologi yang digunakan adalah penelitian yuridis normatif dengan pendekatan peraturan perundang-undangan dan konsep hukum. Data dikumpulkan melalui studi pustaka, dengan bahan hukum primer dan sekunder, kemudian dianalisis secara preskriptif dan sistematis. Hasil penelitian menunjukkan bahwa reformulasi terhadap pasal yang mengatur pengembalian BPHTB sangat diperlukan untuk menciptakan keadilan dan kepastian hukum bagi wajib pajak. Penelitian ini berkontribusi pada penataan ulang regulasi BPHTB, serta memberikan solusi terhadap konflik norma yang ada. Kata Kunci: Bea Perolehan Hak Atas Tanah dan Bangunan, BPHTB, Konflik Norma, Peraturan Daerah, Pembatalan PPJB Abstract This study addresses the conflict of norms arising between regional regulations and higher government regulations concerning the refund of Land and Building Acquisition Duty (BPHTB) in the case of the cancellation of the Sale and Purchase Binding Agreement (PPJB). The focus of this research is to analyze and formulate a normative solution to the inconsistency between Article 16 Paragraph (9) of the Regent of Malang Regulation No. 191 of 2024 and other regulations governing BPHTB. The methodology used is a normative legal research with an approach of legislation and legal concepts. Data were collected through library research, using primary and secondary legal sources, and then analyzed prescriptively and systematically. The results of the study indicate that a reformulation of the article governing BPHTB refunds is necessary to create justice and legal certainty for taxpayers. This research contributes to the reorganization of BPHTB regulations and provides solutions to the existing norm conflicts. Keywords: Land and Building Acquisition Duty, BPHTB, Norm Conflict, Regional Regulations, Cancellation of PPJB
Co-Authors Dwi Budi Santoso Hanif Nur Widhiyanti, Hanif Nur HANUGRAH TITI HABSARI Irfan, Faris Muhammad Kurniawan, Elvaretha Natalia Kurniawan, Steven Lestari, Anjas Mega Masykur, Mohammad Hamidi Muhammad Faizal Murty, Theta Muthiah, Ghina Khansa Nailah, Yuni Aisyatun Ngesti Dwi Prasetyo Nowira, Puti Hanifa Rakhmawati, Santi Nur Rifan, Mohamad Sukarmi Susilo, Hariyannto Susilo, Hariyanto Widhiawati, Dyah Wisnuwardhani, Diah Aju Yenny Eta Widyanti