Tandiasa, Chrisandra Natalia (2026) ANALISIS PERLINDUNGAN HUKUM TERHADAP AHLI WARIS DALAM PENGENAAN PAJAK DUA KALI PEWARISAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB). S1 thesis, Universitas Kristen Indonesia.
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Abstract
Indonesia sebagai negara hukum menjamin kepastian hukum dan keadilan dalam bidang perpajakan, termasuk dalam pengenaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang merupakan salah satu sumber penting penerimaan daerah. Namun, dalam praktiknya, pengenaan BPHTB atas perolehan hak karena pewarisan sering menimbulkan permasalahan hukum, khususnya terkait pengenaan pajak ganda dan perbedaan penafsiran antara hukum pajak, hukum waris, dan praktik pemungutan pajak daerah. Kondisi ini diperparah dengan tidak seragamnya implementasi BPHTB di daerah setelah kewenangan pemungutan dialihkan kepada pemerintah daerah, sehingga menimbulkan beban ekonomi bagi ahli waris, menghambat proses administrasi pertanahan, serta menciptakan ketidakpastian hukum atas kepemilikan tanah warisan. Maka dalam penelitian ini merumuskan masalah apakah peraturan pajak dapat dikenakan dua kali dalam pemungutan pajak Bea Perolehan Hak Atas Tanah dan Bangunan(BPTHB) dan Bagaimana perlindungan hukum terhadap ahli waris dalam pengenaan ganda pembayaran pajak atas tanah dan bangunan menurut Studi Putusan MK No.117/PUU-XXI/2023. Penelitian ini menggunakan metode penelitian hukum yuridis normatif berbasis kasus dan undang-undang. Dokumen hukum primer, seperti putusan pengadilan dan peraturan perundang-undangan, dan bahan hukum sekunder, seperti literatur hukum, karya tulis, dan buku, merupakan dua kategori dan sumber data yang digunakan. Hasil penelitian menunjukkan bahwa Mahkamah Konstitusi menolak permohonan pengujian undang-undang, namun memberikan perlindungan hukum melalui penegasan batas konstitusional dalam penerapan BPHTB. Perlindungan tersebut bersifat normatif dan interpretatif, tetapi belum sepenuhnya menjamin perlindungan hukum substantif karena masih bergantung pada kebijakan pemerintah daerah. Oleh karena itu, diperlukan pengaturan yang lebih tegas dan seragam untuk menjamin kepastian dan keadilan hukum bagi ahli waris./ Indonesia, as a state based on law, guarantees legal certainty and justice in the field of taxation, including in the imposition of the Duty on the Acquisition of Rights on Land and Buildings (BPHTB), which is an important source of regional revenue. However, in practice, the imposition of BPHTB on rights acquired through inheritance often raises legal issues, particularly regarding double taxation and differences in interpretation between tax law, inheritance law, and regional tax collection practices. This situation is exacerbated by the non-uniform implementation of BPHTB across regions after the authority for collection was transferred to local governments, resulting in an economic burden for heirs, hindering land administration processes, and creating legal uncertainty over inherited land ownership. Therefore, this study formulates the problem of whether tax regulations can be applied twice in the collection of the Land and Building Rights Acquisition Tax (BPHTB) and how legal protection is provided to heirs in cases of double taxation on land and buildings according to the Study of Constitutional Court Decision No.117/PUU-XXI/2023. This study uses a normative juridical legal research method based on cases and legislation. Primary legal documents, such as court decisions and statutory regulations, and secondary legal materials, such as legal literature, writings, and books, are the two categories and sources of data used. The research results indicate that the Constitutional Court rejected the request for judicial review of the law, but provided legal protection through the affirmation of constitutional limits in the application of BPHTB. This protection is normative and interpretative in nature, but does not yet fully guarantee substantive legal protection as it still depends on local government policies. Therefore, stricter and more uniform regulations are needed to ensure legal certainty and justice for heirs.right
| Item Type: | Thesis (S1) | ||||||||||||
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| Subjects: | LAW | ||||||||||||
| Divisions: | FAKULTAS HUKUM > Ilmu Hukum | ||||||||||||
| Depositing User: | Ms Chrisandra Natalia Tandiasa | ||||||||||||
| Date Deposited: | 25 Jun 2026 01:52 | ||||||||||||
| Last Modified: | 25 Jun 2026 01:52 | ||||||||||||
| URI: | http://repository.uki.ac.id/id/eprint/22348 |
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ANALISIS PERLINDUNGAN HUKUM TERHADAP AHLI WARIS DALAM PENGENAAN PAJAK DUA KALI PEWARISAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB). (deposited UNSPECIFIED)
- ANALISIS PERLINDUNGAN HUKUM TERHADAP AHLI WARIS DALAM PENGENAAN PAJAK DUA KALI PEWARISAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB). (deposited 25 Jun 2026 01:52) [Currently Displayed]
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