Acceleration of Land Rights Certification Through Settlement of Land Tax Obligations
), Risqi Mumpuni Dsyastuti(4)
(1) Faculty of Law, Universitas Pattimura, Ambon, Indonesia
(2) Faculty of Law, Universitas Pattimura, Ambon, Indonesia
(3) Faculty of Law, Universitas Pattimura, Ambon, Indonesia
(4) Faculty of Law, Universitas Pattimura, Ambon, Indonesia
Corresponding Author
Abstract
Introduction: The Complete Systematic Land Registration Program (SLRP) is a government effort to evenly accelerate the provision of land certificates to the Community. Although the certificate is given free of charge, participants are still obliged to pay Income Tax and Land and Building Acquisition fees (BAT). For participants who cannot pay, a mechanism is provided in the form of a tax debt statement. The challenges include minimal socialization, weak institutional coordination, and administrative obstacles. Therefore, there is a need to simplify procedures and more effective tax education.
Purposes of the Research: This study aims to examine the problem of what obstacles are faced by the parties responsible for the settlement of income tax and for land rights applicants, namely building acquisition tax (BAT) in the complete systematic land registration program (SLRP), and analyze how to optimize the settlement of Income Tax and BAT to utilize the land certificates made optimally.
Methods of the Research: The research method is an empirical legal method with a qualitative legal approach.
Results Main Findings of the Research: The results of this study found obstacles in SLRP, namely the absence of clear and consistent regulations regarding the payment of Income Tax and BAT in the Central Maluku region, the need for increased communication between the Central Maluku Regency Land Office and the Central Maluku Regency Government, and the improvement of apparent socialization regarding Taxes to the Community. Meanwhile, several stages can be carried out to optimize land certificates regarding settlements related to income tax and BAT taxes. Namely, the initial step is to form a team to conduct data collection on applicants for rights that are still owed and to conduct socialization and coordination with other agencies, such as the authorities in collecting Income Tax and BAT taxes owed, to make efforts to jointly seek solutions in optimizing the complete systematic land registration program (SLRP).
Keywords
DOI
10.47268/ballrev.v6i1.2381
Published
2025-03-31
How To Cite
@article{BALLREV2381,
author = {Roulinta Sinaga and Sarah Kuahaty and Sri Sihite and Risqi Dsyastuti},
title = {Acceleration of Land Rights Certification Through Settlement of Land Tax Obligations},
journal = {Batulis Civil Law Review},
volume = {6},
number = {1},
year = {2025},
keywords = {Land Title Certificate; Tax; Acceleratio},
abstract = {Introduction: The Complete Systematic Land Registration Program (SLRP) is a government effort to evenly accelerate the provision of land certificates to the Community. Although the certificate is given free of charge, participants are still obliged to pay Income Tax and Land and Building Acquisition fees (BAT). For participants who cannot pay, a mechanism is provided in the form of a tax debt statement. The challenges include minimal socialization, weak institutional coordination, and administrative obstacles. Therefore, there is a need to simplify procedures and more effective tax education.Purposes of the Research: This study aims to examine the problem of what obstacles are faced by the parties responsible for the settlement of income tax and for land rights applicants, namely building acquisition tax (BAT) in the complete systematic land registration program (SLRP), and analyze how to optimize the settlement of Income Tax and BAT to utilize the land certificates made optimally.Methods of the Research: The research method is an empirical legal method with a qualitative legal approach.Results Main Findings of the Research: The results of this study found obstacles in SLRP, namely the absence of clear and consistent regulations regarding the payment of Income Tax and BAT in the Central Maluku region, the need for increased communication between the Central Maluku Regency Land Office and the Central Maluku Regency Government, and the improvement of apparent socialization regarding Taxes to the Community. Meanwhile, several stages can be carried out to optimize land certificates regarding settlements related to income tax and BAT taxes. Namely, the initial step is to form a team to conduct data collection on applicants for rights that are still owed and to conduct socialization and coordination with other agencies, such as the authorities in collecting Income Tax and BAT taxes owed, to make efforts to jointly seek solutions in optimizing the complete systematic land registration program (SLRP).},
issn = {2746-8151}, pages = {66--75} doi = {10.47268/ballrev.v6i1.2381},
url = {https://fhukum.unpatti.ac.id/jurnal/ballrev/article/view/2381}
}
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| Dublin Core | PKP Metadata Items | Metadata for this Document | |
| 1. | Title | Title of document | Acceleration of Land Rights Certification Through Settlement of Land Tax Obligations |
| 2. | Creator | Author's name, affiliation, country | Roulinta Yesvery Sinaga; Faculty of Law, Universitas Pattimura, Ambon; Indonesia |
| 2. | Creator | Author's name, affiliation, country | Sarah Selfina Kuahaty; Faculty of Law, Universitas Pattimura, Ambon; Indonesia |
| 2. | Creator | Author's name, affiliation, country | Sri Rumada Sihite; Faculty of Law, Universitas Pattimura, Ambon; Indonesia |
| 2. | Creator | Author's name, affiliation, country | Risqi Mumpuni Dsyastuti; Faculty of Law, Universitas Pattimura, Ambon; Indonesia |
| 3. | Subject | Discipline(s) | |
| 3. | Subject | Keyword(s) | Land Title Certificate; Tax; Acceleratio |
| 4. | Description | Abstract | Introduction: The Complete Systematic Land Registration Program (SLRP) is a government effort to evenly accelerate the provision of land certificates to the Community. Although the certificate is given free of charge, participants are still obliged to pay Income Tax and Land and Building Acquisition fees (BAT). For participants who cannot pay, a mechanism is provided in the form of a tax debt statement. The challenges include minimal socialization, weak institutional coordination, and administrative obstacles. Therefore, there is a need to simplify procedures and more effective tax education.Purposes of the Research: This study aims to examine the problem of what obstacles are faced by the parties responsible for the settlement of income tax and for land rights applicants, namely building acquisition tax (BAT) in the complete systematic land registration program (SLRP), and analyze how to optimize the settlement of Income Tax and BAT to utilize the land certificates made optimally.Methods of the Research: The research method is an empirical legal method with a qualitative legal approach.Results Main Findings of the Research: The results of this study found obstacles in SLRP, namely the absence of clear and consistent regulations regarding the payment of Income Tax and BAT in the Central Maluku region, the need for increased communication between the Central Maluku Regency Land Office and the Central Maluku Regency Government, and the improvement of apparent socialization regarding Taxes to the Community. Meanwhile, several stages can be carried out to optimize land certificates regarding settlements related to income tax and BAT taxes. Namely, the initial step is to form a team to conduct data collection on applicants for rights that are still owed and to conduct socialization and coordination with other agencies, such as the authorities in collecting Income Tax and BAT taxes owed, to make efforts to jointly seek solutions in optimizing the complete systematic land registration program (SLRP). |
| 5. | Publisher | Organizing agency, location | Faculty of Law, Universitas Pattimura |
| 6. | Contributor | Sponsor(s) | |
| 7. | Date | (YYYY-MM-DD) | 2025-03-31 |
| 8. | Type | Status & genre | Peer-reviewed Article |
| 8. | Type | Type | |
| 9. | Format | File format | |
| 10. | Identifier | Uniform Resource Identifier | https://fhukum.unpatti.ac.id/jurnal/ballrev/article/view/2381 |
| 10. | Identifier | Digital Object Identifier | 10.47268/ballrev.v6i1.2381 |
| 11. | Source | Title; vol., no. (year) | Batulis Civil Law Review; Vol 6, No 1 (2025): VOLUME 6 ISSUE 1, MARCH 2025 |
| 12. | Language | English=en | en |
| 13. | Relation | Supp. Files |
ACCELERATION OF LAND CERTIFICATES THROUGH THE SETTLEMENT OF ITA AND BPHTB TAXES IN THE PTSL PROGRAM IN CENTRAL MALUKU (30KB) |
| 14. | Coverage | Geo-spatial location, chronological period, research sample (gender, age, etc.) | |
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