8/19/2019 The Determination of Fees for Acquisition of Land and
Buildings
1/1
THE DETERMINATION OF FEES FOR ACQUISITION OF LAND AND
BUILDINGS
BASED ON BUYING AND SELLING TRANSACTION BY PADANG CITY
GOVERNMENT
(Vista Anggarda Paraita! SH! "#$%"$#%&'! Mastr St)d* +,
N+taris!
Fa-).t* +, La/ Anda.as Uni0rsit* Padang! 1' 2ags3
ABSTRACT
Buying and selling is a transition of land and buildings, any
transition of lands
authorization raises tax payable must be fullled by the
taxpayer. One of tax must
be fullled is BPHTB. The collection system of BPHTB done by self
assessment
system, it means the taxpayer entrusted to count himself and pay
his own payable
taxes by using P! BPHTB and report without basing the existence
of tax
assessments, though in practice, which performs calculations are
PP"T. Theformulation of problem is the process of establishing fees
for ac#uisition of land and
buildings based on buying and selling transaction by Padang city
go$ernment % How
the legal implications when there is a transaction $alue
contained in the purchase
agreement is di&erent from the actual transaction $alue. The
method used in this
thesis is 'uridical empirical method is to analyze the problem
by ta(ing into account
the applicable legal norms and connected with the fact that
encountered in the eld
and compare with current regulations. !etermination process of
BPHTB on purchase
by the Padang city go$ernment is done by loo(ing at the $alue of
sale and Purchase
Transactions "nd Taxable )alue *+OP-. Because of that, in
paying process of BPHTB
re#uired need for research $erication to pre$ent fraud and
manipulation of land
prices. Howe$er, research $erication is performed only when the
suspect
transactions that do not correspond to the truth. /f there is a
transaction $alue
contained in the purchase agreement is di&erent from the
actual transaction $alue
resulted in a deed of sale made before PP"T was legally 0awed.
!ue to non1
fulllment of the ob'ecti$e re#uirement authentic act which led
to the deed of sale.
4*/+rd 5 Dtrinati+n! B)*ing and S..ing! BPHTB
