Legal Certainty of Gustav Radbruch based on Tax Imposition on Land Acquisition and Building Rights on Sale and Purchase of Land and Building in Medan City

Abstract

This study aims to analyze the legal certainty of the BPHTB DPP on the transfer of rights to buy and sell land buildings. Legal certainty is very important in the implementation of the law in Indonesia where without legal certainty the law cannot be used as a rule that can be held true because it will be dynamic or depending on who sees it, and tends to be used as a tool to benefit those who seek opportunities for legal uncertainty itself. The conclusion of the study is that there is already a regulation governing DPP BHTB on the sale and purchase of land and buildings in Medan City, but only up to the norm has not yet reached the implementation of the norm, for this reason DPP BPHTB on the sale and purchase of land and buildings in Medan City does not yet have legal certainty.