AKIBAT HUKUM MENUNDA PEMBAYARAN PAJAK BEA PEROLEHAN HAK TANAH DAN BANGUNAN (BPHTB) TERHADAP PENGALIHAN HAK ATAS TANAH
LEGAL CONSEQUENCES OF DELAYING PAYMENT OF LAND AND BUILDING RIGHTS ACQUISITION TAX (BPHTB) ON TRANSFER OF LAND RIGHTS
Keywords:
BPHTB;, BPHTB; Validasi Pajak;, Pengalihan Hak.Abstract
As a result of taxes imposed on the Indonesian people in line with legal requirements, the Republic of Indonesia receives a substantial amount of money. In addition to the MVT, each region's land and building acquisition tax (BPHTB) is a crucial supplementary municipal tax. Every area has its own system for taxing the purchase of land and buildings, according to its own needs. When rights to land or buildings are transferred, whether by sale and purchase, inheritance, grant, or division of joint rights, the relevant parties are obligated to pay the land and building acquisition tax (BPHTB). Tax and levies are regulated by Law Number 28 of 2009, which establishes this tax. Although some individuals wait until the last minute to pay the property Acquisition tax, it is necessary for the administration of property rights transfers. The motivation behind the title of this research is to provide guidance to those concerned in a case where the transfer of legal and legitimate land rights is affected by the suspension of the payment of land and building purchase tax.
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