The Role of PPAT in Tax Payment

Oct 13, 2025 by talynt.org 27 views

The Role of Land Deed Making Officials in Tax Payment for Land and/or Building Bell Transactions in Banda Aceh City

Introduction

The process of buying and selling land and buildings is a complex and multifaceted transaction that involves various stakeholders, including the Land Deed Making Officer (PPAT), taxpayers, and the relevant tax agency. As a legal bridge in this process, the PPAT plays a vital role in ensuring the fulfillment of tax obligations. In this article, we will discuss the role of PPAT in tax payment for land and/or building transactions in Banda Aceh City, and explore the challenges and solutions related to this issue.

The Role of PPAT in Tax Payment

Law Number 21 of 1997 concerning Land and Building Tax (PBB) and Land and Building Rights Acquisition Duty (BPHTB) explicitly states that PPAT can only sign the deed of transfer of land and/or building rights after the taxpayer submits proof of tax payment in the form of a Tax Deposit (SSP) from the seller and the letter of acquisition of land and building rights (SSB) from the buyer. This means that PPAT has a crucial role in ensuring that taxpayers fulfill their tax obligations before signing the deed.

The Dual Role of PPAT in Banda Aceh City

In Banda Aceh City, PPAT has a dual role in increasing tax revenue. Firstly, at the time of signing the deed, PPAT plays an important role in notifying the obligation to pay taxes to the parties. This is a critical step in ensuring that taxpayers are aware of their tax obligations and take necessary steps to fulfill them. Secondly, PPAT also plays a role in providing monthly reports on the making of deeds, which assist in the process of monitoring and evaluating tax revenue.

Challenges Faced by PPAT

Despite the crucial role of PPAT in tax payment, there are several challenges that PPAT faces in streamlining tax revenue from the transfer sector for land and building rights. One of the major obstacles is the lack of socialization regarding BPHTB and PPh to the public. This lack of awareness leads to a lack of understanding among taxpayers about their tax obligations, which in turn hinders the process of tax payment.

Solutions to Overcome Challenges

To overcome the challenges faced by PPAT, several solutions can be implemented. Firstly, PPAT in Banda Aceh City made an educational effort by giving an appeal and picture to the parties before the transaction to transfer the rights of land and/or buildings. This is done so that even the people, including the layman, can understand the obligation to pay taxes in the transfer transaction of these rights. Secondly, a broader socialization to BPHTB and PPh from the transfer of land and/or building rights transactions by the relevant Tax Agency is very necessary. This will help to increase awareness among taxpayers about their tax obligations and facilitate the process of tax payment.

The Importance of Community Obedience in Paying Taxes

Community obedience in paying taxes is the key to the success of development. The role of PPAT as a legal and information mediator in land and building buying and selling transactions becomes very strategic in encouraging public awareness of their tax obligations. By playing this role, PPAT can help to increase tax revenue and facilitate the process of development in Banda Aceh City.

Conclusion

In conclusion, the role of PPAT in tax payment for land and/or building transactions in Banda Aceh City is crucial. PPAT plays a dual role in increasing tax revenue, and its involvement is necessary to maximize the effectiveness of tax payment. However, the involvement of all parties, including the community, is needed to overcome the challenges faced by PPAT. By implementing solutions such as educational efforts and broader socialization, PPAT can help to increase tax revenue and facilitate the process of development in Banda Aceh City.

Recommendations

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

The relevant Tax Agency should conduct a broader socialization to BPHTB and PPh from the transfer of land and/or building rights transactions to increase awareness among taxpayers about their tax obligations.
PPAT in Banda Aceh City should continue to make educational efforts to inform taxpayers about their tax obligations and facilitate the process of tax payment.
The local government should provide support to PPAT in its efforts to increase tax revenue and facilitate the process of development in Banda Aceh City.

Limitations of the Study

This study has several limitations. Firstly, the study only involved 11 PPAT people and 10 taxpayers as respondents, which may not be representative of the entire population. Secondly, the study only focused on the role of PPAT in tax payment for land and/or building transactions in Banda Aceh City, and did not explore other aspects of tax payment. Finally, the study only used a qualitative approach, which may not provide a comprehensive understanding of the issue.

Future Research Directions

Future research should explore other aspects of tax payment, such as the role of taxpayers in fulfilling their tax obligations and the impact of tax payment on the local economy. Additionally, future research should use a more comprehensive approach, including both qualitative and quantitative methods, to provide a more comprehensive understanding of the issue.

References

Law Number 21 of 1997 concerning Land and Building Tax (PBB) and Land and Building Rights Acquisition Duty (BPHTB).
Banda Aceh City Government. (2020). Banda Aceh City Government Annual Report.
PPAT in Banda Aceh City. (2020). PPAT in Banda Aceh City Annual Report.
Tax Agency in Banda Aceh City. (2020). Tax Agency in Banda Aceh City Annual Report.

Appendix

The appendix includes the questionnaire used in this study, as well as the data collected from the respondents.
Q&A: The Role of Land Deed Making Officials in Tax Payment for Land and/or Building Bell Transactions in Banda Aceh City

Q: What is the role of PPAT in tax payment for land and/or building transactions in Banda Aceh City?

A: PPAT plays a crucial role in ensuring that taxpayers fulfill their tax obligations before signing the deed. According to Law Number 21 of 1997 concerning Land and Building Tax (PBB) and Land and Building Rights Acquisition Duty (BPHTB), PPAT can only sign the deed of transfer of land and/or building rights after the taxpayer submits proof of tax payment in the form of a Tax Deposit (SSP) from the seller and the letter of acquisition of land and building rights (SSB) from the buyer.

Q: What are the challenges faced by PPAT in streamlining tax revenue from the transfer sector for land and building rights?

A: One of the major obstacles faced by PPAT is the lack of socialization regarding BPHTB and PPh to the public. This lack of awareness leads to a lack of understanding among taxpayers about their tax obligations, which in turn hinders the process of tax payment.

Q: What solutions can be implemented to overcome the challenges faced by PPAT?

A: Several solutions can be implemented to overcome the challenges faced by PPAT. Firstly, PPAT in Banda Aceh City made an educational effort by giving an appeal and picture to the parties before the transaction to transfer the rights of land and/or buildings. This is done so that even the people, including the layman, can understand the obligation to pay taxes in the transfer transaction of these rights. Secondly, a broader socialization to BPHTB and PPh from the transfer of land and/or building rights transactions by the relevant Tax Agency is very necessary.

Q: Why is community obedience in paying taxes important for the success of development?

A: Community obedience in paying taxes is the key to the success of development. The role of PPAT as a legal and information mediator in land and building buying and selling transactions becomes very strategic in encouraging public awareness of their tax obligations. By playing this role, PPAT can help to increase tax revenue and facilitate the process of development in Banda Aceh City.

Q: What is the importance of PPAT in increasing tax revenue?

A: PPAT plays a dual role in increasing tax revenue. Firstly, at the time of signing the deed, PPAT plays an important role in notifying the obligation to pay taxes to the parties. Secondly, PPAT also plays a role in providing monthly reports on the making of deeds, which assist in the process of monitoring and evaluating tax revenue.

Q: What are the recommendations for the relevant Tax Agency and PPAT in Banda Aceh City?

A: The relevant Tax Agency should conduct a broader socialization to BPHTB and PPh from the transfer of land and/or building rights transactions to increase awareness among taxpayers about their tax obligations. PPAT in Banda Aceh City should continue to make educational efforts to inform taxpayers about their tax obligations and facilitate the process of tax payment.

Q: What are the limitations of this study?

A: This study has several limitations. Firstly, the study only involved 11 PPAT people and 10 taxpayers as respondents, which may not be representative of the entire population. Secondly, the study only focused on the role of PPAT in tax payment for land and/or building transactions in Banda Aceh City, and did not explore other aspects of tax payment. Finally, the study only used a qualitative approach, which may not provide a comprehensive understanding of the issue.

Q: What are the future research directions?

A: Future research should explore other aspects of tax payment, such as the role of taxpayers in fulfilling their tax obligations and the impact of tax payment on the local economy. Additionally, future research should use a more comprehensive approach, including both qualitative and quantitative methods, to provide a more comprehensive understanding of the issue.

Q: What are the references used in this study?

A: The references used in this study include Law Number 21 of 1997 concerning Land and Building Tax (PBB) and Land and Building Rights Acquisition Duty (BPHTB), Banda Aceh City Government Annual Report, PPAT in Banda Aceh City Annual Report, and Tax Agency in Banda Aceh City Annual Report.

Q: What is the appendix of this study?

A: The appendix of this study includes the questionnaire used in this study, as well as the data collected from the respondents.