Analisis Hukum Penetapan Tarif PNBP Pada Pihak Tertentu Dalam Percepatan Sertifikasi Tanah

Authors

  • Safrin Salam Fakultas Hukum Universitas Muhammadiyah Buton

DOI:

https://doi.org/10.30651/justitia.v1i1.620

Abstract

Land is a place for human life and in the present context has become a primary need for


the Indonesian people. The presence of Land Registry and its cheap and affordable
principles contained therein is one model of land reform, implemented by the government. This study aimed to analyze the procedure of granting tariff reception State Tax On certain Parties in speeding up the certificate of ownership of land and analyze ideally decide granting tariff setting state revenue tax on certain parties to be implemented according to the principles of land registration. This study uses normative legal research using secondary data in the form of primary legal materials and secondary materials. The results showed that the procedure of tariff setting state revenue Taxes On Certain Parties in speeding up the certificate of land ownership can be reached by Perma ATR / BPN No. 25 2015 effectively and efficiently that the applicant apply for tariff setting state revenue instead of taxes and then meet the requirements specified Perma ATR / BPN No. 25 Years 2015.sedangkan decide granting tariff setting state revenue tax on certain parties to be implemented according to the principles of land registration is with the issuance of a decree regulating the finance minister of land registration fee for a particular party are the responsibility of the State or are exempt from levy fees by the State , Suggestions from this study is the Ministry of Finance should immediately issue the finance minister about the costs that regulated Perma ATR / BPN No. 25, 2015 has been charged by the State then other ministries need to commit firmly on running a land reform program that has been mandated by Law No. 5 of 1960 on the Basic Regulation of Agrarian as a way to equalize land ownership in Indonesia by the whole society.

Keywords: PNBP, Specific Parties, Certified Land

Author Biography

Safrin Salam, Fakultas Hukum Universitas Muhammadiyah Buton

Dosen Tetap Fakultas Hukum Universitas Muhammadiyah Buton

References

Boedi Harsono. (2015). Hukum Agraria Indonesia Sejarah Pembentukan undang-Undang Pokok Agraria, Isi dan Pelaksanaannya. Jakarta: Djambatan.

Hasan Basri Nata Menggala Dan Sagita. (2005). Pembatalan Hak dan Kebatalan Hak Atas Tanah. Yogyakarta: Tugu

Jogja Pustaka.

Herman Hermit. (2004). Cara Memperoleh Sertifikat Tanah hak Milik Tanah Negara dan Tanah Pemda. Bandung: Mandar Maju.

John Salindeho. (1998). Masalah Tanah Dalam Pembangunan. Jakarta: Sinar Grafika.

Maria S.W. Sumardjono. (2005). Kebijakan Pertanahan Antara Regulasi dan Implementasi. Jakarta: Kompas.

Melita Ma'dika Ambarura. (2015). Pelaksanaan Peralihan dan Pendaftaran Peralihan Hak Milik atas Tanah(Jual Beli) dalam Mewujudkan Tertib Administrasi Pertanahan di Kabupaten Toraja Utara. Yogyakarta: Jurnal Fakultas Hukum

Universitas Atma Jaya.

Peter Mahmud Marzuki. (2013). Metode Penelitian Hukum. Jakarta: Kencana Prenada Media Group.

Supriadi. (2010). Hukum Agraria. Jakaarta: Sinar Grafika.

Yamin Lubis & Rahim Lubis. (2012). Hukum Pendaftaran Tanah. Bandung: CV Mandar Maju.

Perundang-undangan

Undang-Undang No. 20 Tahun 1997 tentang Penerimaan Negara Bukan Pajak (LNRI Tahun 1997 Nomor 43).

Peraturan Pemerintah No.24 Tahun 1997 tentang Pendaftaran Tanah (LNRI Tahun 1997 Nomor 59).

Peraturan Menteri Agraria dan Tata Ruang/ Kepala Badan Pertanahan Nasional Republik Indonesia Nomor 25 Tahun 2016 Tentang Persyaratan dan Tata Cara Pengenaan Tarif PNBP Terhadap Pihak Tertentu

Peraturan Menteri Agraria dan Tata Ruang/ Kepala Badan Pertanahan Nasional Republik Indonesia Nomor

Tahun 2016 Tentang Persyaratan dan Tata Cara Pengenaan Tarif PNBP Terhadap Pihak Tertentu.

Lampiran II Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional No. 25 Tahun

Tentang Rencana Strategis Kementerian Agraria dan Tata Ruang/badan Pertanahan Nasional Tahun 2015-2019

Internet

https://www.bps.go.id/Subjek/view/id/23

diakses pada tanggal 16 Desember

Published

2017-04-13

How to Cite

Salam, S. (2017). Analisis Hukum Penetapan Tarif PNBP Pada Pihak Tertentu Dalam Percepatan Sertifikasi Tanah. Justitia Jurnal Hukum, 1(1). https://doi.org/10.30651/justitia.v1i1.620