PENGATURAN TENTANG PENGENAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) ATAS HIBAH WASIAT

Abstrak

LAND AND BUILDING TITLE TRANSFER DUTY (BPHTB) is a type of central taxes that diverted into the local tax as provided in Law 28 of 2009. For BPHTB collection purposes, local governments shall establish regional regulations concerning BPHTB. Based on that, Badung's Goverment makes Bylaw No. 14 Year 2010 on BPHTB. The transfer of rights shall be taxed of BPHTB is testament grants. bylaw No. 14 Year 2010, which was later changed to Bylaw No. 28 Year 2013. Badung's goverment impose BPHTB tariffs on testament grants by 1%, and then Badung's goverment make changes to the BPHTB tax rate on inheritance or testament grants to 0%, this means that inheritance or testament grants in Badung region not taxed on BPHTB. This provision is contrary to the concept of BPHTB settings in Law 28 of 2009 and lead to the constraints on imposition of BPHTB for testament grants.

Type of research used in this thesis is a normative research method to explain the existence of a conflict between the norms of regulation No. 28 In 2013 compare to byLaw no 28, 2009. This study uses the approach of legislation (statute approach) approach to the concept (conceptual approach), analytic approach (analytical approach). Sources of legal materials that used in this study consisted of primary legal materials, secondary and tertiary. For legal material analysis techniques, this study uses the description techniques, evaluation techniques and argumentation techniques.

Based on the research results, the tax imposition arrangement of testament grants on BPHTB in Badung in bylaw No. 28 Year 2013 on the Amendment of bylaw No. 14 In 2010, regarding inheritance and testament grants that are not taxed on BPHTB contrary to regulation no 28 of 2009. Obviously with the existance of the conflict of norm, causing obstacles for the people who are making transactions on inheritance or testament grants in Badung.

Keywords: BPHTB Tax, Acquisition, Grants Testament.