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All Journal Fairness and Justice: Jurnal Ilmiah Ilmu Hukum PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Indonesian Journal of Environmental Law and Sustainable Development Reformasi Hukum Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Kultura: Jurnal Ilmu Sosial dan Humaniora Journal of Education Religion Humanities and Multidiciplinary Jurnal Batavia Pandecta : Jurnal Penelitian Ilmu Hukum (Research Law Journal) Indonesian Journal of Advocacy and Legal Services
Fikri, Muhammad Adymas Hikal
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Religion Arts Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Journal : Reformasi Hukum

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Ideal Policy Dynamics of Collection of Fees on Acquisition of Land and Building Rights on Acquisition of Land Redistribution Certificates Priyambodo, Dimas; Dinda, Garin; Fikri, Muhammad Adymas Hikal
Reformasi Hukum Vol 28 No 1 (2024): April Edition
Publisher : Fakultas Hukum Universitas Islam Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46257/jrh.v28i1.766

Abstract

The government tries to realize social justice and community empowerment through land redistribution initiatives. However, its implementation has several obstacles, especially in collecting the Tax on Acquisition of Land and Building Rights (BPHTB). This paper will discuss the complexity of BPHTB in relation to land redistribution initiatives. This study uses a normative juridical research methodology and a conceptual framework derived from a review of legislation. The research findings show that the main obstacle for land recipients in the redistribution scheme is BPHTB. Recipients of redistributed land, who are generally people with low-income levels, often find it financially difficult to pay the BPHTB. Regulatory changes that support land recipients in obtaining land certificates without the financial burden of BPHTB can increase the success of the land redistribution program and support the government's social justice agenda. Recommendation, there needs to be a collaboration between the Ministry of Agrarian Affairs and Spatial Planning and related parties to revise the BPHTB regulation. Certain measures that consider the economic conditions of land recipients should be implemented to ensure that the land redistribution program runs smoothly and benefits the community.
Co-Authors Ali Masyhar Aprila Niravita, Aprila Aulia, Maghfirotul Chairunnisa, Nursyifa Dinda, Garin Duhita, Elsa Ratna Farhani, Nahdliya Firdaus, Syakira Edriamarsha Gusthomi, Moh. Imam Idris, Siti Hafsyah Kamelia, Eza Anisa Laeliyah, Dini Sofia Lestari, Indri Ningsih, Dita Cahya Niravita, Rachmah Fauziah Aprila Noor, Nisrina Noreen Novita, Yustina Dhian Nurseha, Sabina Syaharani Pancawati, Ria Pratiwi Priyambodo, Dimas Putro, Herjuno Qadisah , Altares Ainun Rajib, Rayi Kharisma Rokhmad, Firman Nur Sabillah, Ardan Sari, Indah Zunita Sibuea, Putri Merlin Yoseva Suri, Vincentius Pieter Noehveltino Bonitu Tan, Silviana Tursunov, Berdibek Ubaidillah Kamal Wahyu Putri Handayani