Skripsi

PENDAFTARAN TANAH SISTEMATIS LENGKAP PERTAMA KALI DAN KEWAJIBAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

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Penilaian

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Complete Systematic Land Registration (PTSL) is a national strategic program that aims to provide legal certainty for land ownership rights for all Indonesian people. In its implementation, PTSL is not only related to land administration aspects, but also has implications for taxation aspects, especially Land and Building Rights Acquisition Fees (BPHTB). This study aims to analyze the implementation of PTSL for the first time and what are the obstacles in the implementation of the Complete Systematic Land Registration program. The research method used normative juridical with a statutory approach and case studies. The results of the study showed that although first‑time registration through PTSL should be exempted from BPHTB obligations in accordance with the provisions of Article 85 letter a of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, there were still differences in implementation in the field. Differences in interpretation of regulations between regency governments and the Land Office have resulted in an undue tax burden for the community. Therefore, it is necessary to harmonize regulations and improve coordination between institute to ensure legal certainty and protection of land rights for the community, especially in the context of PTSL services.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004303	T179448	T1794482025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1794482025

Publisher

Indralaya : Prodi Magister Kenotariatan, Fakultas Hukum Universitas Sriwijaya., 2025

Collation

xvii, 64 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

340.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Hukum Kenotarisan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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