Implementation Imposition of Land and Building Acquisition Tax in Sales and Purchase Agreements

Abstract

Abstrak

Pemungutan Pajak Perolehan Hak Atas Tanah dan Bangunan (BPHTB) pada tahap Perjanjian Pengikatan Jual Beli (PPJB) dalam transaksi properti di Indonesia menimbulkan ketidakpastian hukum dan dampak ekonomi yang signifikan. Ketidakpastian ini muncul karena PPJB merupakan perjanjian pendahuluan yang belum mengalihkan hak milik secara resmi, sehingga menimbulkan potensi pajak berganda dan beban finansial berlebih bagi pembeli. Penelitian ini bertujuan menganalisis kepastian hukum dan dampak ekonomi penerapan BPHTB pada tahap PPJB dengan menggunakan metode penelitian hukum empiris. Data dikumpulkan melalui wawancara dengan notaris, praktisi hukum, pejabat pajak, serta studi kasus transaksi properti terkait. Observasi lapangan juga dilakukan untuk meninjau perbedaan penafsiran dan penegakan peraturan BPHTB oleh pemerintah daerah. Hasil penelitian menunjukkan adanya ketidakpastian hukum dan persepsi ketidakadilan di kalangan pemangku kepentingan akibat penerapan BPHTB yang bervariasi antar daerah. Oleh karena itu, diperlukan standar kebijakan perpajakan yang jelas dan transparan agar BPHTB hanya dikenakan pada saat pengalihan hak milik yang sah secara hukum.

Kata Kunci: BPHTB, Perjanjian Pengikatan Jual Beli, Kepastian Hukum, Dampak Ekonomi, Perpajakan Properti.

Abstract

The imposition of Land and Building Acquisition Duty (BPHTB) during the Sale and Purchase Binding Agreement (PPJB) stage in property transactions in Indonesia causes significant legal uncertainty and economic impact. This uncertainty arises because PPJB is a preliminary agreement that does not officially transfer ownership rights, leading to potential double taxation and excessive financial burden for buyers. This study aims to analyze the legal certainty and economic impact of BPHTB application at the PPJB stage using an empirical legal research method. Data were collected through interviews with notaries, legal practitioners, tax officials, and case studies of related property transactions. Field observations were also conducted to review differences in interpretation and enforcement of BPHTB regulations by regional governments. The findings reveal legal uncertainty and perceptions of injustice among stakeholders due to the varied application of BPHTB across regions. Therefore, a clear and transparent tax policy standard is needed to ensure BPHTB is only imposed upon legally valid ownership transfer.

Keywords: BPHTB, Sale And Purchase Binding Agreement, Legal Certainty, Economic Impact, Property Taxation