<![CDATA[The Land and Building Acquisition Duty (Bea Perolehan Hak atas Tanah dan Bangunan/BPHTB) is one of Indonesia's regional taxes, the regulation of which has undergone significant changes through Governor Regulations and Governor Decrees in the Province of the Special Capital Region of Jakarta, particularly concerning the provisions on BPHTB reductions and exemptions in the transfer of land rights. This study aims to analyze these regulatory changes and examine their impact on the imposition of BPHTB in the transfer of land rights. The research employs a normative and empirical juridical method using statutory, conceptual, and case approaches. Data were collected through library research and interviews and analyzed using a descriptive qualitative method. The findings indicate that the amendments to the BPHTB regulations have changed the tax imposition mechanism, the eligibility criteria for tax incentives, and the procedures for granting BPHTB reductions and exemptions. These changes have resulted in legal uncertainty, particularly during the transitional period following the implementation of the Governor Decree of the Special Capital Region of Jakarta Number 840 of 2025, which was applied before its official date of enactment, thereby affecting the legal rights and obligations of taxpayers. This study concludes that amendments to BPHTB regulations should be accompanied by regulatory harmonization, clear transitional provisions, and the implementation of the principles of legal certainty and non-retroactivity in order to ensure legal protection for taxpayers.]]>
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