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All Journal Jurnal Hukum Lex Generalis Jurnal Batavia
Farhani, Nahdliya
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Arts Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Hukum Terhadap Keabsahan Sertifikat Tanah Bengkok Dalam Kasus Penyerobotan Tanah di Desa Setupatok Kabupaten Cirebon Farhani, Nahdliya; Ramli, Asmarani
Jurnal Hukum Lex Generalis Vol 6 No 9 (2025): Tema Hukum Agraria dan Pertanahan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i9.1670

Abstract

An important case in Indonesian agrarian law, Supreme Court Decision No. 24 PK/TUN/2024, concerns a crooked land dispute in a customary village. The main focus of the case is the alleged land grabbing that occurs when individual title certificates are issued on land that is allegedly a collective asset of the village. The Supreme Court upheld the jurisdiction of the district court, not the government, to determine land ownership, and rejected the review filed by the Setupatok Village Government. This decision strengthens the validity of the legality of the certificate that has been issued until the district court decides otherwise. This makes it very difficult for indigenous villages to defend their crooked lands, thus requiring more thorough legal support for historical claims.
PENINGKATAN EFESIENSI TERHADAP PENETAPAN PEMUNGUTAN PAJAK BPHTB SEBAGAI PAJAK DAERAH DALAM JUAL BELI TANAH DAN BANGUNAN: PENINGKATAN EFESIENSI TERHADAP PENETAPAN PEMUNGUTAN PAJAK BPHTB SEBAGAI PAJAK DAERAH DALAM JUAL BELI TANAH DAN BANGUNAN Tan, Silviana; Farhani, Nahdliya; Fikri, Muhammad Adymas Hikal
Jurnal BATAVIA Vol 1 No 1 (2024): JANUARI
Publisher : Zhata Institut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64578/batavia.v1i1.2

Abstract

Abstrak Pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) merupakan salah satu jenis pajak daerah yang dikenakan atas perolehan hak atas tanah dan/atau bangunan. Sebelumnya, BPHTB dipungut oleh pemerintah pusat, namun dengan adanya Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Sebagaimana diatur dalam Pasal 87 Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah atau UU PDRD, dasar pengenaan Bea Perolehan Hak atas Tanah dan Bangunan adalah Nilai Perolehan Objek Pajak. Sedangkan Nilai Perolehan Objek Pajak untuk jual beli adalah harga transaksi. Nilai tersebut yang digunakan sebagai dasar perhitungan pajak. Tujuan dari penelitian ini adalah untuk mengetahui efisiensi penetapan pemungutan pajak dan pelaksanaan penetapan Nilai Perolehan Objek Pajak dan pemungutan BPHTB sebagai pajak daerah. Metode penelitian yang digunakan adalah penelitian hukum empiris dengan menggunakan pendekatan kasus. Data diperoleh dari teknik pengumpulan data. Hasil dari penelitian ini adalah meningkatkan koordinasi antara Badan Pendapatan Daerah dengan instansi terkait. Meningkatkan koordinasi antara Badan Pendapatan Daerah dengan instansi terkait seperti Kantor Pertanahan dan Badan Pengelola Keuangan dan Aset Daerah untuk mempercepat proses pendataan objek pajak dan subjek pajak. Pelaksanaan penetapan nilai perolehan objek pajak dan pemungutan BPHTB di daerah dilakukan oleh Badan Pendapatan Daerah. Kata Kunci: Bea Perolehan Hak Atas Tanah Dan Bangunan; Perolehan Pajak; Badan Pendapatan Daerah Abstract The land force and land-up tax (BPHTB) tax is one of the types of local taxes imposed on the acquisition of land rights and / or buildings. Previously, BPHTB was collected by the central government, but with the Law Number 28 of 2009 on Regional Taxes and Regional Levies. As regulated in Article 87 of Law Number 28 Year 2009 on Regional Taxes and Registration of Regional or PDRD Law, the basis of the imposition of land acquisition for land and building is the value of the tax object. While the value of the acquisition of the tax object to sell the purchase is the price of the transaction. The value is used as the basis of tax calculations. The purpose of this study is to know the efficiency of the determination of tax duties and implementation of the determination of the value of the object of tax and collecting of BPHTB as a local tax. The research method used is empirical legal research by using case approaches. Data obtained from data collection techniques. The result of this study is to improve coordination between regional revenue agencies with related agencies. Increasing coordination between regional revenue agencies with related agencies such as land offices and financial management and regional agencies to accelerate the process of data objections and tax subjects. The implementation of the determination of the value of the tax and bulbs in the region is conducted by the Regional Revenue Agency. Keywords: Tax Acquisition; Regional Revenue Agency
Co-Authors Fikri, Muhammad Adymas Hikal Ramli, Asmarani Tan, Silviana