BPHTB Policy Analysis in Nias

Oct 13, 2025 by talynt.org 22 views

Introduction

Land is one of the basic human needs that has a close relationship with daily life. Therefore, a regular land registration system is very important to realize legal certainty and good land administration management. One important aspect in the land registration system is the payment of land and building rights (BPHTB). Based on the Decree of the Minister of Agrarian and Spatial Planning/Head of the National Land Agency No. 6/2018, Complete Systematic Land Registration Participants (PTSL) who are unable to pay BPHTB can obtain land certificates by making statements regarding BPHTB obligations that must be paid. On the other hand, the Nias Regency Government provides a policy of reducing BPHTB through Article 3 paragraph (2) letter (b) from the instructions of the Nias Regent No. 24/2021, which gives a 100% reduction to the owed BPHTB.

BPHTB Policy Analysis in Nias

Three research problems raised in this context are:

What is the policy related to Minister of Agrarian Decree No. 6/2018 concerning PTSL and Nias Regent Instructions No. 24/2021 concerning BPHTB reduction due to PTSL?
What is the legal certainty regarding the reduction of BPHTB owed related to PTSL?
What is the justice in the collection of BPHTB owed related to PTSL in Nias Regency?

Based on the Normative Legal Research Approach and Descriptive Analysis, it can be explained that PTSL policies issued by the Minister of Agrarian Agrarian provides concessions for people who cannot afford BPHTB payments. Article 33 paragraph (2) of the Decree of the Minister of Agrarian and Spatial Planning states that PTSL participants who are unable to pay BPHTB can get their land certificates by stating the owed BPHTB. On the other hand, Nias Regent's instructions No. 24/2021 provides a 100% reduction in BPHTB for taxpayers who take part in the PTSL program.

Legal Certainty in Reducing BPHTB

Legal certainty in reducing BPHTB based on the article mentioned above explains that PTSL participants in Nias Regency are entitled to a full reduction from the owed BPHTB. This policy is based on the attribution authority regulated in Article 22 of Law No. 30/2014 concerning State Administration, where the Nias Regency Government has the authority to collect and reduce BPHTB. The Nias Regency Government's authority to collect and reduce BPHTB is a crucial aspect of the policy, as it ensures that the government can provide concessions to PTSL participants who are unable to pay BPHTB.

Justice in the Collection of BPHTB

However, the collection of BPHTB owed in the context of PTSL in Nias Regency does not fully meet the principles of horizontal justice. This principle prioritizes fair treatment of individuals with different abilities. In the implementation of this policy, all PTSL participants get a 100% reduction, without considering their respective economic backgrounds and capabilities. The lack of consideration for economic backgrounds and capabilities in the implementation of the policy raises concerns about the fairness of the treatment of PTSL participants.

Conclusion

The policy regarding BPHTB owed in the context of complete systematic land registration in Nias Regency shows the government's efforts to provide convenience for the community in obtaining land certificates. Nevertheless, there are challenges in maintaining justice, especially in the treatment of PTSL participants who have different economic capabilities. Further evaluation is needed to ensure that all participants get fair treatment, in accordance with the principle of horizontal justice. This is important so that land registration not only creates legal certainty, but also provides equitable benefits for all levels of society.

Recommendations

Based on the analysis, the following recommendations are made:

The government should consider the economic backgrounds and capabilities of PTSL participants in the implementation of the policy.
The government should provide more detailed guidelines on the implementation of the policy, including the criteria for determining the level of reduction in BPHTB.
The government should establish a mechanism for monitoring and evaluating the implementation of the policy, to ensure that it is fair and equitable for all participants.

By implementing these recommendations, the government can ensure that the policy regarding BPHTB owed in the context of complete systematic land registration in Nias Regency is fair, equitable, and provides benefits for all levels of society.

Q1: What is BPHTB and why is it important?

A1: BPHTB stands for "Pajak Bumi dan Bangunan" which is the Indonesian term for Land and Building Tax. It is an important aspect of the land registration system, as it provides revenue for the government and ensures that landowners pay their fair share of taxes.

Q2: What is the policy regarding BPHTB owed in the context of complete systematic land registration in Nias Regency?

A2: The policy provides a 100% reduction in BPHTB for taxpayers who take part in the PTSL program. This means that PTSL participants who are unable to pay BPHTB can get their land certificates by stating the owed BPHTB.

Q3: What is the legal certainty regarding the reduction of BPHTB owed related to PTSL?

A3: The legal certainty regarding the reduction of BPHTB owed related to PTSL is based on the attribution authority regulated in Article 22 of Law No. 30/2014 concerning State Administration. This means that the Nias Regency Government has the authority to collect and reduce BPHTB.

Q4: What is the justice in the collection of BPHTB owed related to PTSL in Nias Regency?

A4: The justice in the collection of BPHTB owed related to PTSL in Nias Regency does not fully meet the principles of horizontal justice. This principle prioritizes fair treatment of individuals with different abilities. In the implementation of this policy, all PTSL participants get a 100% reduction, without considering their respective economic backgrounds and capabilities.

Q5: What are the challenges in maintaining justice in the collection of BPHTB owed related to PTSL in Nias Regency?

A5: The challenges in maintaining justice in the collection of BPHTB owed related to PTSL in Nias Regency include the lack of consideration for economic backgrounds and capabilities in the implementation of the policy. This raises concerns about the fairness of the treatment of PTSL participants.

Q6: What are the recommendations for improving the policy regarding BPHTB owed in the context of complete systematic land registration in Nias Regency?

A6: The recommendations for improving the policy include considering the economic backgrounds and capabilities of PTSL participants in the implementation of the policy, providing more detailed guidelines on the implementation of the policy, and establishing a mechanism for monitoring and evaluating the implementation of the policy.

Q7: What is the importance of land registration in Nias Regency?

A7: Land registration is important in Nias Regency as it provides legal certainty and good land administration management. It also ensures that landowners pay their fair share of taxes and provides revenue for the government.

Q8: What is the role of the Nias Regency Government in the implementation of the policy regarding BPHTB owed in the context of complete systematic land registration in Nias Regency?

A8: The Nias Regency Government plays a crucial role in the implementation of the policy regarding BPHTB owed in the context of complete systematic land registration in Nias Regency. It has the authority to collect and reduce BPHTB and is responsible for ensuring that the policy is implemented fairly and equitably.

Q9: What are the benefits of the policy regarding BPHTB owed in the context of complete systematic land registration in Nias Regency?

A9: The benefits of the policy include providing convenience for the community in obtaining land certificates, reducing the burden of BPHTB payments for PTSL participants, and ensuring that landowners pay their fair share of taxes.

Q10: What are the future directions for the policy regarding BPHTB owed in the context of complete systematic land registration in Nias Regency?

A10: The future directions for the policy include continuing to improve the policy to ensure that it is fair and equitable for all participants, establishing a mechanism for monitoring and evaluating the implementation of the policy, and providing more detailed guidelines on the implementation of the policy.