Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Pembuatan Akta Hibah Wasiat

Olivia Gloria Paerunan; Emilda Kuspraningrum; Setiyo Utomo

doi:10.47268/pamali.v4i3.2341

Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Pembuatan Akta Hibah Wasiat

Olivia Gloria Paerunan⁽¹⁾, Emilda Kuspraningrum⁽²⁾, Setiyo Utomo⁽³⁾

(1) Fakultas Hukum Universitas Mulawarman, Samarinda, Indonesia
(2) Fakultas Hukum Universitas Mulawarman, Samarinda, Indonesia
(3) Fakultas Hukum Universitas Mulawarman, Samarinda, Indonesia
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Corresponding Author

Abstract

Introduction: Balikpapan City Regional Regulation Number 8 of 2023 expressly regulates that the obligation to pay BPHTB (Land and Building Rights Acquisition Fee) for bequests is payable when the grantee officially obtains rights to the inherited land and/or building. Based on research results, it shows that there are significant differences in interpretation among land deed making officials (PPAT) regarding this provision. Research findings reveal that there are differences in BPHTB payment practices carried out by PPAT. Some PPATs make payments at the beginning of the process, while others pay at the end. This difference reflects a misunderstanding among PPATs regarding when the tax liability is actually due.

Purposes of the Research: This research aims to analyze the implementation of BPHTB (Land and Building Rights Acquisition Fee) payments on will grants in Balikpapan City.

Methods of the Research: This research uses socio-legal methods with primary data obtained directly through on-site interviews, as well as secondary data which is divided into three groups: primary legal materials (legislation), secondary legal materials (books, journals, papers, research results), and tertiary legal materials (law and Indonesian dictionaries). The choice of socio-legal method does not rule out support for the doctrinal approach studied in other laws and regulations.

Results of the Research: The existence of differences in interpretation of the provisions when BPHTB is owed for testamentary grants in Balikpapan City Regional Regulation Number 8 of 2023 reflects a significant gap between written legal norms and implementation practices in the field. Misunderstanding by land deed officials regarding the timing of BPHTB payments indicates that there are obstacles in implementing the law, which can give rise to legal problems related to violation of norms.

Keywords

BPHTB; Testamentary Grant; Implementation.

DOI

10.47268/pamali.v4i3.2341

Published

2024-11-29

How To Cite

APA: Paerunan, O.G., Kuspraningrum, E., & Utomo, S. (2024). Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Pembuatan Akta Hibah Wasiat. PAMALI: Pattimura Magister Law Review, 4(3), 368-377. DOI: https://doi.org/10.47268/pamali.v4i3.2341.

IEEE: O.G. Paerunan, E. Kuspraningrum, and S. Utomo, "Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Pembuatan Akta Hibah Wasiat", Pamali Pattimura Magister Law Rev., vol. 4, no. 3, pp. 368-377, Nov. 2024. Accessed on: Apr. 29, 2025. [Online]. Available DOI: https://doi.org/10.47268/pamali.v4i3.2341

Harvard: Paerunan, O.G., Kuspraningrum, E., and Utomo, S., (2024). "Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Pembuatan Akta Hibah Wasiat". PAMALI: Pattimura Magister Law Review, Volume 4(3), pp. 368-377. [Online]. Available DOI: https://doi.org/10.47268/pamali.v4i3.2341 (Accessed on: 29 April 2025)

Chicago: Paerunan, Olivia Gloria, Emilda Kuspraningrum, and Setiyo Utomo. "Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Pembuatan Akta Hibah Wasiat." PAMALI: Pattimura Magister Law Review 4, no. 3 (November 23, 2024): 368-377. Accessed April 29, 2025. doi:10.47268/pamali.v4i3.2341

Vancouver: Paerunan OG, Kuspraningrum E, Utomo S. Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Pembuatan Akta Hibah Wasiat. Pamali Pattimura Magister Law Rev. [Internet]. 2024 Nov 29 [cited 2025 Apr 29];4(3):368-377. Available from: https://doi.org/10.47268/pamali.v4i3.2341

MLA 8th: Paerunan, Olivia Gloria, Emilda Kuspraningrum, and Setiyo Utomo. "Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Pembuatan Akta Hibah Wasiat." PAMALI: Pattimura Magister Law Review, vol. 4, no. 3, 23 Nov. 2024, pp. 368-377, doi:10.47268/pamali.v4i3.2341. Accessed 29 Apr. 2025.

BibTeX:

@article{pamali2341,
		author = {Olivia Paerunan and Emilda Kuspraningrum and Setiyo Utomo},
		title = {Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Pembuatan Akta Hibah Wasiat},
		journal = {PAMALI: Pattimura Magister Law Review},
		volume = {4},
		number = {3},
		year = {2024},
		keywords = {BPHTB; Testamentary Grant; Implementation.},
		abstract = {Introduction: Balikpapan City Regional Regulation Number 8 of 2023 expressly regulates that the obligation to pay BPHTB (Land and Building Rights Acquisition Fee) for bequests is payable when the grantee officially obtains rights to the inherited land and/or building. Based on research results, it shows that there are significant differences in interpretation among land deed making officials (PPAT) regarding this provision. Research findings reveal that there are differences in BPHTB payment practices carried out by PPAT. Some PPATs make payments at the beginning of the process, while others pay at the end. This difference reflects a misunderstanding among PPATs regarding when the tax liability is actually due.Purposes of the Research:  This research aims to analyze the implementation of BPHTB (Land and Building Rights Acquisition Fee) payments on will grants in Balikpapan City.Methods of the Research: This research uses socio-legal methods with primary data obtained directly through on-site interviews, as well as secondary data which is divided into three groups: primary legal materials (legislation), secondary legal materials (books, journals, papers, research results), and tertiary legal materials (law and Indonesian dictionaries). The choice of socio-legal method does not rule out support for the doctrinal approach studied in other laws and regulations.Results of the Research: The existence of differences in interpretation of the provisions when BPHTB is owed for testamentary grants in Balikpapan City Regional Regulation Number 8 of 2023 reflects a significant gap between written legal norms and implementation practices in the field. Misunderstanding by land deed officials regarding the timing of BPHTB payments indicates that there are obstacles in implementing the law, which can give rise to legal problems related to violation of norms.},
				issn = {2775-5649},		pages = {368--377}			doi = {10.47268/pamali.v4i3.2341},
				url = {https://fhukum.unpatti.ac.id/jurnal/pamali/article/view/2341}
		}

RefWorks:

Citation format: Download Citation:

Arief, Ichsanul, and Saipudin Saipudin. “Analisis Elastisitas Dan Tax Effort Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Terhadap Produk Domestik Regional Bruto (PDRB) Di Kota Banjarbaru Tahun 2011-2020.” JIEP: Jurnal Ilmu Ekonomi Dan Pembangunan 5, no. 2 (2022): 773. https://doi.org/10.20527/jiep.v5i2.7027.

Budi Susanto, Yanto, Wafa Zakkiyah, and Andy Dediyono. “Pembuatan Webgis Zona Nilai Tanah Untuk Penghitungan Bphtb Serta Pph Dalam Jual Beli Tanah Dan/Atau Bangunan Menggunakan Google Maps Api (Studi Kasus: Kota Solok, Provinsi Sumatera Barat).” Geoid 15, no. 2 (2020): 179. https://doi.org/10.12962/j24423998.v15i2.6954.

Elvira, Ulfa Sari. “Universitas Muhammadiyah Sumatera Utara, Analisis Perhitungan Dan Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Sebagai Salah Satu Sumber Pendapatan Asli Daerah Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan.” Universitas Muhammadiyah Sumatera Utara Medan, 2018.

Hermawan, Oki, Felicitas Sri Marniati, and Khalimi Khalimi. “Perlindungan Hukum Bagi Ahli Waris Atas Wasiat Yang Dibatalkan Oleh Pengadilan Terkait Penyelesaian Pengembalian Bea Perolehan Hak Atas Tanah Dan Bangunan.” SENTRI: Jurnal Riset Ilmiah 2, no. 11 (2023): 4593–4602. https://doi.org/10.55681/sentri.v2i11.1769.

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Muhdar, Muhamad. Penelitian Doktrinal Dan Non-Doktrinal, Pendekatan Aplikatif Dalam Penelitian Hukum. Samarinda: Mulawarman Univercity Press, 2019. https://repository.unmul.ac.id/handle/123456789/5815.

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Dublin Core		PKP Metadata Items	Metadata for this Document

1.	Title	Title of document	Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Pembuatan Akta Hibah Wasiat

2.	Creator	Author's name, affiliation, country	Olivia Gloria Paerunan; Fakultas Hukum Universitas Mulawarman, Samarinda; Indonesia

2.	Creator	Author's name, affiliation, country	Emilda Kuspraningrum; Fakultas Hukum Universitas Mulawarman, Samarinda; Indonesia

2.	Creator	Author's name, affiliation, country	Setiyo Utomo; Fakultas Hukum Universitas Mulawarman, Samarinda; Indonesia

3.	Subject	Discipline(s)

3.	Subject	Keyword(s)	BPHTB; Testamentary Grant; Implementation.

4.	Description	Abstract	Introduction: Balikpapan City Regional Regulation Number 8 of 2023 expressly regulates that the obligation to pay BPHTB (Land and Building Rights Acquisition Fee) for bequests is payable when the grantee officially obtains rights to the inherited land and/or building. Based on research results, it shows that there are significant differences in interpretation among land deed making officials (PPAT) regarding this provision. Research findings reveal that there are differences in BPHTB payment practices carried out by PPAT. Some PPATs make payments at the beginning of the process, while others pay at the end. This difference reflects a misunderstanding among PPATs regarding when the tax liability is actually due.Purposes of the Research: This research aims to analyze the implementation of BPHTB (Land and Building Rights Acquisition Fee) payments on will grants in Balikpapan City.Methods of the Research: This research uses socio-legal methods with primary data obtained directly through on-site interviews, as well as secondary data which is divided into three groups: primary legal materials (legislation), secondary legal materials (books, journals, papers, research results), and tertiary legal materials (law and Indonesian dictionaries). The choice of socio-legal method does not rule out support for the doctrinal approach studied in other laws and regulations.Results of the Research: The existence of differences in interpretation of the provisions when BPHTB is owed for testamentary grants in Balikpapan City Regional Regulation Number 8 of 2023 reflects a significant gap between written legal norms and implementation practices in the field. Misunderstanding by land deed officials regarding the timing of BPHTB payments indicates that there are obstacles in implementing the law, which can give rise to legal problems related to violation of norms.

5.	Publisher	Organizing agency, location	Postgraduate Program in Law, Pattimura University

6.	Contributor	Sponsor(s)

7.	Date	(YYYY-MM-DD)	2024-11-29

8.	Type	Status & genre	Peer-reviewed Article

8.	Type	Type

9.	Format	File format	PDF

10.	Identifier	Uniform Resource Identifier	https://fhukum.unpatti.ac.id/jurnal/pamali/article/view/2341

10.	Identifier	Digital Object Identifier	10.47268/pamali.v4i3.2341

11.	Source	Title; vol., no. (year)	PAMALI: Pattimura Magister Law Review; Vol 4, No 3 (2024): NOVEMBER

12.	Language	English=en	en

13.	Relation	Supp. Files

14.	Coverage	Geo-spatial location, chronological period, research sample (gender, age, etc.)

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