PENDAFTARAN TANAH SISTEMATIS LENGKAP PERTAMA KALI DAN KEWAJIBAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

DICKY, DICKY and Ridwan, Ridwan and Lany, Arman (2025) PENDAFTARAN TANAH SISTEMATIS LENGKAP PERTAMA KALI DAN KEWAJIBAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN. Masters thesis, Sriwijaya University.

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Abstract

Complete Systematic Land Registration (PTSL) is a national strategic program that aims to provide legal certainty for land ownership rights for all Indonesian people. In its implementation, PTSL is not only related to land administration aspects, but also has implications for taxation aspects, especially Land and Building Rights Acquisition Fees (BPHTB). This study aims to analyze the implementation of PTSL for the first time and what are the obstacles in the implementation of the Complete Systematic Land Registration program. The research method used normative juridical with a statutory approach and case studies. The results of the study showed that although first‑time registration through PTSL should be exempted from BPHTB obligations in accordance with the provisions of Article 85 letter a of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, there were still differences in implementation in the field. Differences in interpretation of regulations between regency governments and the Land Office have resulted in an undue tax burden for the community. Therefore, it is necessary to harmonize regulations and improve coordination between institute to ensure legal certainty and protection of land rights for the community, especially in the context of PTSL services.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Pendaftaran Tanah Sistematis Lengkap, BPHTB, hak atas tanah, pendaftaran pertama kali, kebijakan pertanahan
Subjects:	K Law > K Law (General) > K100-103 Legal education
Divisions:	02-Faculty of Law > 74102-Notarial Law (S2)
Depositing User:	Dicky Dicky
Date Deposited:	21 Jul 2025 03:43
Last Modified:	21 Jul 2025 03:43
URI:	http://repository.unsri.ac.id/id/eprint/179448

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