Fulfillment of the Principle of Legal Certainty

Oct 13, 2025 by talynt.org 54 views

Introduction

The city of Medan is a bustling metropolis in Indonesia, known for its rich cultural heritage and economic growth. As the city continues to develop, the demand for land rights has increased, leading to a surge in applications for the first land rights. However, the taxation of these applications has raised concerns about the complexity of the process and the fulfillment of the principles of legal certainty and justice. This research aims to provide a comprehensive analysis of the taxation of the first land rights application in Medan City, with a focus on identifying the type of tax imposed and analyzing the fulfillment of the principles of legal certainty and justice.

Background

The application for land rights in Medan City can occur either through the transfer of land rights or without the transition of rights. To understand this dynamics, this research is entitled "Law Analysis of Tax Imposition of the First Land Rights Application and its Registration in Medan City" was carried out. The main focus of this research is to identify the type of tax imposed, and analyze the fulfillment of the principle of legal certainty and justice in the provisions of the taxation.

Methodology

In conducting this research, the normative law approach with an analytical descriptive method is used. The data analyzed included primary legal material, such as Law Number 36 of 2008 concerning Income Tax and Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution (PDRD). In addition, this research also refers to related regulations and use secondary legal materials in the form of books and tertiary legal materials such as general dictionaries and legal dictionaries.

Types of Taxes Imposed

The results showed that the tax imposed on requests for land rights first included the final income tax (PPh), land and building rights tax (PHTB), as well as the acquisition of land and building rights (BPHTB). This determination is based on the Decree of the Head of the Medan City Land Office which refers to Government Regulation Number 24 of 1997 concerning Land Registration, as well as Regulation of the Minister of Agrarian State/Head of the National Land Agency Number 3 of 1997 concerning the Implementation of Land Registration.

Fulfillment of the Principle of Legal Certainty

Further analysis shows that the imposition of the final PPh, PHTB, and BPHTB in the application for land rights that experienced changes in names have fulfilled the principle of legal certainty. This is because there is a clear transfer of rights and registration procedures in accordance with the provisions. However, for requests that do not experience changes in name, the principle of legal certainty is not fulfilled. This is due to the absence of tax subjects that divert land rights, so there is no tax that can be taxed.

Fulfillment of the Principle of Justice

In the context of justice, the imposition of taxes for requests for land rights that changes in the city of Medan can be considered to meet the horizontal equity principles (horizontal justice) and vertical equity (vertical justice). This means that taxpayers are treated fairly based on the same conditions and situations. Conversely, requests that do not experience changes in names do not meet the principle of justice, because no income is obtained and there is no change in the rights to land or buildings.

Conclusion

Overall, the legal analysis of the imposition of taxes on the request for the first land rights in Medan revealed the complexity that must be understood. The imposition of taxes must be done by considering legal certainty and justice. This is important to ensure that the process of managing land rights can take place transparently and fairly, so as to increase public confidence in the existing legal system. Fulfillment of these two principles is not only important for taxation purposes, but also to foster a sense of justice and certainty in managing land rights in the city of Medan.

Recommendations

Based on the findings of this research, the following recommendations are made:

The government should ensure that the process of taxation for the first land rights application is transparent and fair.
The government should provide clear guidelines and regulations for the taxation of the first land rights application.
The government should ensure that the principle of legal certainty and justice is fulfilled in the taxation of the first land rights application.

Limitations of the Study

This study has several limitations, including:

The study only focuses on the taxation of the first land rights application in Medan City.
The study does not consider the impact of the taxation on the economy and society.
The study does not provide a comprehensive analysis of the taxation of the first land rights application in other cities.

Future Research Directions

Future research should focus on the following areas:

The impact of the taxation on the economy and society.
The comparison of the taxation of the first land rights application in different cities.
The analysis of the taxation of the first land rights application in other countries.

Conclusion

In conclusion, this research provides a comprehensive analysis of the taxation of the first land rights application in Medan City. The study shows that the imposition of taxes must be done by considering legal certainty and justice. The government should ensure that the process of taxation is transparent and fair, and that the principle of legal certainty and justice is fulfilled. Future research should focus on the impact of the taxation on the economy and society, and the comparison of the taxation of the first land rights application in different cities.

Q: What is the purpose of this research?

A: The purpose of this research is to provide a comprehensive analysis of the taxation of the first land rights application in Medan City, with a focus on identifying the type of tax imposed and analyzing the fulfillment of the principles of legal certainty and justice.

Q: What are the types of taxes imposed on the first land rights application?

A: The results showed that the tax imposed on requests for land rights first included the final income tax (PPh), land and building rights tax (PHTB), as well as the acquisition of land and building rights (BPHTB).

Q: How does the principle of legal certainty apply to the taxation of the first land rights application?

A: Further analysis shows that the imposition of the final PPh, PHTB, and BPHTB in the application for land rights that experienced changes in names have fulfilled the principle of legal certainty. This is because there is a clear transfer of rights and registration procedures in accordance with the provisions.

Q: How does the principle of justice apply to the taxation of the first land rights application?

A: In the context of justice, the imposition of taxes for requests for land rights that changes in the city of Medan can be considered to meet the horizontal equity principles (horizontal justice) and vertical equity (vertical justice). This means that taxpayers are treated fairly based on the same conditions and situations.

Q: What are the recommendations for the government to ensure that the taxation of the first land rights application is transparent and fair?

A: The government should ensure that the process of taxation for the first land rights application is transparent and fair. The government should provide clear guidelines and regulations for the taxation of the first land rights application. The government should ensure that the principle of legal certainty and justice is fulfilled in the taxation of the first land rights application.

Q: What are the limitations of this study?

A: This study has several limitations, including:

The study only focuses on the taxation of the first land rights application in Medan City.
The study does not consider the impact of the taxation on the economy and society.
The study does not provide a comprehensive analysis of the taxation of the first land rights application in other cities.

Q: What are the future research directions?

A: Future research should focus on the following areas:

The impact of the taxation on the economy and society.
The comparison of the taxation of the first land rights application in different cities.
The analysis of the taxation of the first land rights application in other countries.

Q: What is the conclusion of this research?

A: In conclusion, this research provides a comprehensive analysis of the taxation of the first land rights application in Medan City. The study shows that the imposition of taxes must be done by considering legal certainty and justice. The government should ensure that the process of taxation is transparent and fair, and that the principle of legal certainty and justice is fulfilled. Future research should focus on the impact of the taxation on the economy and society, and the comparison of the taxation of the first land rights application in different cities.