Enhancing Tax Compliance: Validating Land and Building Acquisition Fees in Property Sales

Abstract

The land is a significant source of life for humans as a means of earning a living in various fields such as agriculture, plantations, animal husbandry, fisheries, and industry. Land issues are closely related to human life. Everyone needs land, not only in life; even when they die, humans still need land. This research aims to analyze the determination of validation fees for acquiring land and building rights in buying and selling land rights in Makassar City. The type of research used is normative research using a statutory approach and a conceptual approach. This research uses primary legal materials, secondary legal materials and non-legal materials. Legal materials were collected through a literature study ana, analyzed qualitatively, and then presented descriptively. The results of this research show that in the BPHTB validation process for buying and selling, BAPENDA Makassar City, in practice, sometimes does not implement the contents of Makassar City Regional Regulation Number 2 of 2018 concerning Regional Taxes related to if the NPOP is unknown or lower than the NJOP. The basis of imposition is used by the PBB NJOP, not the market price. (2) The imposition of BPHTB carried out in Makassar City is based on the official assessment system. BPHTB's validation calculations regarding determining the lowest NPOPTKP refer to Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions, namely IDR. 60,000,000,- (sixty million rupiah).