BPHTB is part of the tax payable in every transaction to acquire land and building rights. In Law Number 1/2022 concerning Regional Taxes and Regional Levies, Regencies/Cities are given the authority to collect 11 types of Regional Taxes, including BPHTB. The conditions for collecting these 11 types of Regional Tax are unique in practice, where in collecting BPHTB tax, BAPENDA chooses to hold a team meeting to determine the value of the tax object, while PPAT feels that it is ineffective and inefficient when determining the value of BPHTB tax (Land Rights Acquisition Fee). carried out through team meetings, therefore it is necessary to review the Articles and Regulations related to regional taxes and levies, so that the BPHTB tax value is no longer carried out based on team meetings, this is one of the causal factors If PPAT does not report BPHTB to BAPENDA, if PPAT does not report every 10th of every month, it will be considered as not reporting for a year, and BAPENDA as the regional government will impose sanctions on the PPAT in the form of administrative sanctions, namely paying a fine of Rp. 10,000,000, through empirical normative research and interpretation of primary, secondary and tertiary legal materials, it can be concluded that there is a misconception between the Notary/PPAT and BAPENDA Central Lombok, where this administrative sanction has been in effect since 16 July 2023 which is contained in article 60 PP 35/2023, which requires PPAT to carry out BPHTB tax reporting.
Azhari et al. (Thu,) studied this question.