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This research aims to analyze the process of implementing the acquisition of rights to land resulting from coastal reclamation in the city of Bima and to examine the legal implications of the reclamation activities along the Bima coastline. The study adopts an empirical legal research approach, incorporating statutory, conceptual, and socio-legal perspectives. Both library and field data are utilized in the research process. The findings of the study reveal the procedural intricacies involved in obtaining rights to land resulting from coastal reclamation in Bima City. The acquisition of these rights necessitates alignment with the regional spatial plan (RTRW) and relevant laws and regulations. The implementation unfolds in two stages: initial unauthorized landfilling and subsequent issuance of certificates for reclaimed beaches, constituting an illegal act. The legal implications of such unlawful beach reclamation in Bima City manifest in several ways. Firstly, the Ownership Rights and HGB (building use rights) certificates authorized by the National Land Agency (BPN) may be considered illegitimate. Secondly, the Bima City government faces restrictions in collecting Property Tax (PBB) and Land and Building Acquisition Duty (BPHTB) taxes on land resulting from the illegal reclamation.
Utama et al. (Tue,) studied this question.