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Repositori Institusi
Pelaksanaan Penilaian Transaksi Jual Beli Berdasarkan Peraturan Daerah Kota Pekanbaru Nomor 04 Tahun 2010 Tentang Bea Perolehan Hak Atas Tanah Dan Bangunan
Thesis
Permasalahan penelitian ini adalah : Pertama, Pelaksanaan Penilaian Nilai
Transaksi Jual Beli Berdasarkan Peraturan Daerah Kota Pekanbaru Nomor 04
Tahun 2010 Tentang Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB)?
Kedua, Hambatan Dalam Pelaksan...
Repositori Institusi
Perlindungan Hukum Wajib Pajak Pada Akta Jual Beli Hak Atas Tanah Dan Bangunan Dalam Pembayaran BPHTB Berdasarkan Undang-Undang No 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah Di Kota Pekanbaru
Thesis
Permasalahan penelitian ini adalah: Pertama, Bagaimanakah perlindungan hukum wajib pajak pada akta jual beli hak atas tanah dan bangunan dalam pembayaran BPHTB berdasarkan Undang-Undang No. 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah. Ked...
Repositori Institusi
Repositori Institusi
Jurnal Institusi
Implementasi Kebijakan Bea Perolehan Hak Tanah Dan Bangunan (BPHTB) Terhutang Di Kantor Pertanahan Kabupaten Indragiri Hulu
Jurnal Niara; Vol. 18 No. 3 (2026): Januari; 949-963
Penelitian ini bertujuan menganalisis implementasi kebijakan BPHTB terhutang di Kantor Pertanahan Kabupaten Indragiri Hulu. Metode penelitian ini menggunakan jenis penelitian kualitatif dengan teknik pengumpulan data berupa pengamatan langsung, studi...
Jurnal Institusi
The Role of Information Technology in Enhancing the Efficiency and Effectiveness of BPHTB Administrative Management in Indragiri Hulu Regency
Managerial Development Journal; Vol. 1 No. 1 (2025): Managerial Development Journal; 24-30
This study examines the role of Information Technology (IT) in enhancing the efficiency and effectiveness of BPHTB (Duty on Acquisition of Land and Building Rights) administrative management in Indragiri Hulu Regency. The research adopts a qualitativ...
Jurnal Institusi
Penilaian Nilai Transaksi Jual Beli Berdasarkan Bea Perolehan Hak Atas Tanah Dan Bangunan
Semnashum: Seminar Nasional Hukum; Vol. 2 No. 02 (2025): SEMNASHUM
Bagaimanakah pelaksanaan penilaian nilai transaksi jual beli berdasarkan bea perolehan hak atas tanah dan bangunan? Kedua, bagaimana hambatan pelaksanaan penilaian nilai transaksi jual beli berdasarkan bea perolehan hak atas tanah dan bangunan? Ketig...
DOAJ Open Access
Reformulation Of Land And/Or Building Acquisition Tax Refunds As A Form Of Justice For Taxpayers
International Journal of Islamic Education, Research and Multiculturalism, Vol 7, Iss 3 (2025) | ISSN: 2656-3630
Abstrak
Penelitian ini membahas konflik norma yang timbul antara peraturan daerah dan peraturan pemerintah yang lebih tinggi terkait dengan pengembalian Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dalam kasus pembatalan Perjanjian Pengikatan...
DOAJ Open Access
Adaptive fiscal strategies for strengthening local taxing power: Evidence from Jambi Province
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, Vol 13, Iss 3 (2025) | ISSN: 2338-4603
The transformation of regional taxation is a strategic agenda aimed at strengthening fiscal capacity, reducing dependence on central government transfers, and supporting sustainable development within the framework of regional autonomy. This study ai...
DOAJ Open Access
Adaptive fiscal strategies for strengthening local taxing power: Evidence from Jambi Province
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, Vol 13, Iss 3 (2025) | ISSN: 2338-4603
The transformation of regional taxation is a strategic agenda aimed at strengthening fiscal capacity, reducing dependence on central government transfers, and supporting sustainable development within the framework of regional autonomy. This study ai...
DOAJ Open Access
REFORMULATION OF ADMINISTRATIVE SANCTIONS AGAINST PPAT FOR NEGLIGENCE IN REQUESTING PROOF OF BPHTB PAYMENT
Hakam: Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam, Vol 9, Iss 1 (2025) | ISSN: 2829-5803
This study aims to examine the reformulation of administrative sanctions imposed on the Land Deed Official (PPAT) who neglects to request proof of payment for the Land and Building Acquisition Duty (BPHTB) before signing the deed of land transfer. As...
DOAJ Open Access
Digital Governance Policy Implementation Model Through Electronification of Land and Building Acquisition Fees (E-BPHTB) at the Baubau City Regional Revenue Agency
Publica, Vol 17, Iss 1, Pp 110-130 (2025) | ISSN: 2085-6555
The implementation of E-Government policies can improve policy performance through quality services utilizing digital-based information technology. The Baubau City Regional Revenue Agency utilizes technological developments by issuing the E-BPHTB App...
DOAJ Open Access
Implementation Imposition of Land and Building Acquisition Tax in Sales and Purchase Agreements
International Journal of Islamic Education, Research and Multiculturalism, Vol 7, Iss 2 (2025) | ISSN: 2656-3630
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 ...
DOAJ Open Access
Legal Analysis of Tax Imposition on Acquisition of Land and Building Rights Based on Wills and Gifts
International Journal of Islamic Education, Research and Multiculturalism, Vol 7, Iss 2 (2025) | ISSN: 2656-3630
Abstrak
Pemberlakuan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) terhadap hibah wasiat bertujuan mengoptimalkan pendapatan daerah sekaligus menjamin pengalihan hak milik yang terstruktur dan sah. Namun, dalam pelaksanaannya, terdapat berbaga...
DOAJ Open Access
Justice Perspective on Land and Building Acquisition Duty Under Government Regulation No. 35/2023
International Journal of Islamic Education, Research and Multiculturalism, Vol 7, Iss 2 (2025) | ISSN: 2656-3630
Abstrak
Penelitian ini mengkaji perspektif keadilan dalam penarikan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) berdasarkan Peraturan Pemerintah Nomor 35 Tahun 2023 tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah. Penelitian ini dil...
DOAJ Open Access
Tanggung Jawab Pejabat Pembuat Akta Tanah (PPAT) Dalam Pembayaran Pajak Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Atas Transaksi Jual Beli Tanah dan/atau Bangunan di Kota Padang
Unes Journal of Swara Justisia, Vol 8, Iss 4 (2025) | ISSN: 2579-4701
PPAT dalam membuat akta terlebih dahulu wajib memastikan Bea Perolehan Hak Aatas Tanah dan Bangunan (BPHTB) tersebut telah dibayar dengan memperlihatkan bukti setoran BPHTB. Ini bertujuan untuk menganalisis Tanggung jawab dan akibat hukum PPAT dalam ...
DOAJ Open Access
Notary/PPAT Responsibility for Misuse of Tax Fund Custody by Parties
International Journal of Islamic Education, Research and Multiculturalism, Vol 6, Iss 2 (2024) | ISSN: 2656-3630
In recent decades, many notaries/PPATs have been involved in legal issues, both intentionally and unintentionally. One problem that often occurs is the abuse of trust related to land rights tax payments entrusted by service users to notaries/PPATs. T...
DOAJ Open Access
Implementation of Islamic Law in an Integrated Service System Organized Electronically by the National Land Office
SASI, Vol 30, Iss 1, Pp 119-145 (2024) | ISSN: 1693-0061
Introduction: One of the important academic issues is in the form of a judge's decision in Case Number 811/Pdt.G/2020/PN.Medan, in the form of ratification of inherited objects. Its implementation is contrary to Article 24 paragraph (2) of the 1...
DOAJ Open Access
Local Economic Growth: Does Local Original Income Mediate its Relationship with PBB-P2 and BPHTB?
Jurnal Reksa, Vol 10, Iss 2, Pp 57-67 (2023) | ISSN: 2089-6581
This study aims to scrutinize the interrelation between the Rural and Urban Land and Building Tax, referred to as Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), and the Land and Building Rights Acquisition Fee, known as Bea Perolehan Hak a...
DOAJ Open Access
Tanggung Jawab Notaris terhadap Akta Perjanjian Pengikatan Jual Beli yang Tidak Sesuai dengan Harga Sebenarnya
Al-Manhaj, Vol 5, Iss 1 (2023) | ISSN: 2686-1607
Buying and selling land is the transfer of land rights from one person to another. This is often done because land has economic value. In a sale and purchase agreement, the object and price must be stated clearly. This is related to income tax (PPH) ...