PENGATURAN HUKUM ZONA NILAI TANAH DAN NILAI PASAR SEBAGAI DASAR PENETAPAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN OBJEK HIBAH DI KOTA PALEMBANG

INDAH, HIJIR PERMATA and Muntaqo, Firman and Trisaka, Agus (2021) PENGATURAN HUKUM ZONA NILAI TANAH DAN NILAI PASAR SEBAGAI DASAR PENETAPAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN OBJEK HIBAH DI KOTA PALEMBANG. Master thesis, Sriwijaya University.

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Abstract

Tax on Right Acquisition Duty tor Land and Buildingis one of the sources of state revenue managed by the Regional Government. And a grant is a free act that has no transaction value in its implementation. The problems that arise are as follows, what are the criteria and constraints of the Palembang City Regional Tax Management Agency in determining the market value in collecting the BPHTB tax on the object of the grant and its relation to the list of Land Value Zones (ZNT) in Palembang City. This is a normative study using an approach based on laws, scientific works, books, and journals related to the theme of writing. This study used primary, secondary; and tertiary legal materials. The results of the study showed that the basis for collecting BPHTB tax on grant objects was based on market value and there was no legal certainty in its determination. The difterence in assessment between ZNT and BPHTB resulted ini the BPPD of Palembang City not able to use it. The government should make additional regularions regarding Market Value or BPPD and a list °f market value zones themselves so that there is legal certainty in their imposition. Keywords: Market Pricing, Basis of Determination of Right Acquisition Duty for Land and Building, Land Value Zone, Grant's Object Land

Item Type:	Thesis (Master)
Uncontrolled Keywords:	Penetapan Nilai Pasar, Dasar Penetapan Bea Perolehan Hak Atas Tanah dan Bangunan, Zona Nilai Tanah, Tanah Objek Hibah.
Subjects:	K Law > K Law (General) > K1000-1395 Commercial law
Divisions:	02-Faculty of Law > 74102-Notarial Law (S2)
Depositing User:	Hijir Permata Indah
Date Deposited:	30 Sep 2021 03:19
Last Modified:	30 Sep 2021 03:19
URI:	http://repository.unsri.ac.id/id/eprint/55353

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