Pengenaan pajak PPH dan BPHTB terhutang dengan berlakunya peraturan menteri ATR/BPN nomor 6 tahun 2018 dalam pelaksanaan pendaftaran tanah sistematis lengkap (PTSL)

Sartika, Titin (2022) Pengenaan pajak PPH dan BPHTB terhutang dengan berlakunya peraturan menteri ATR/BPN nomor 6 tahun 2018 dalam pelaksanaan pendaftaran tanah sistematis lengkap (PTSL). Masters thesis, Universitas Pelita Harapan.

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Abstract

Negara mempunyai peranan sangat penting dalam penguasaan hak atas tanah berdasarkan undang-undang agar kepemilikan hak atas tanah negara tersebut dapat mengurangi sengketa tanah di kemudian hari. Dengan demikian maka pemerintah memerlukan aturan yang mengatur mengenai hak atas tanah yang berfungsi untuk melakukan pendataan yang akurat atas bidang tanah serta pengaturan pada prosedur pendaftaran atau pendataan tanah oleh Badan Pertanahan Nasional (BPN). Pada dasarnya proses pendaftaran tanah tidaklah murni keseluruhan kewenangan BPN, karena adanya keterkaitan dengan intansi lain seperti Kementerian Keuangan dalam hal Pajak Penghasilan (PPh) dan Pemerintah Daerah dalam hal Bea Perolehan Hat atas Tanah dan Bangunan (BPHTB) serta PPAT/ Notaris untuk pembuatan akta sebagai syarat untuk mengeluarkan sertipikat. Aturan mengenai pajak tersebut berkaitan dengan pelaksanaan kegiatan Pendaftaran Tanah Sistematik Lengkap (PTSL) yang di selenggarakan oleh pemerintah pusat. Yang dimana petugas yang melakukan penarikan pajak melibatkan para pejabat yang terkait dengan proses pendaftaran tanah, seperti kepala kantor pertanahan nasional. Pelaksanan kegiatan pendaftaran tanah sistematis lengkap dilaksanakan oleh Badan Pertanahan berdasarkan Peraturan Pemerintah Agraria dan Tata Ruang/Badan Pertanahan Nasional Nomor 06 Tahun 2018 tentang Percepatan Pedaftaran Tanah Sistematis Lengkap. / The state has a very important role in controlling land rights based on the law so that ownership of state land rights can reduce land disputes in the future. So the government needs rules governing land rights that function to carry out accurate data collection on land parcels as well as arrangements for registration procedures or land document, collection by the National Land Agency (BPN). Basically, the land registration process is not purely the authority of BPN, because there are links with other agencies such as the Ministry of Finance in terms of Income Tax (PPh) and the Regional Government in the case of Hat Acquisition Duty on Land and Buildings (BPHTB) as well as PPAT/Notary for making a deed as requirements for issuing certificates. The rules regarding the tax are related to the implementation of the Complete Systematic Land Registration (PTSL) activities organized by the central government. Where the officer who collects the tax involves officials related to the land registration process, such as the head of the national land office. The implementation of complete systematic land registration activities is carried out by the Land Agency based on the Government Regulation of Agrarian and Spatial Planning/National Land Agency Number 06 of 2018 concerning Acceleration of Complete Systematic Land Registration. Keywords: Land Registration, Tax

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