Justice in Sanctions for PPAT

Oct 13, 2025 by magicalceylontours.com 117 views

Introduction

The rapid development of various sectors in Indonesia has led to a high demand for land and buildings, despite the limited availability of these resources. Given the importance of land and buildings in human life, it is fitting for the acquisition of land and building rights to be taxed by the state, namely the acquisition fee for land and building rights (BPHTB). This article aims to analyze the regulations regarding the BPHTB collection system in the sale and purchase of land and building and the role of the Land Deed Making Officer (PPAT) or Notary in the collection in Humbang Hasundutan Regency.

BPHTB Collection: Rules and Implementation

The BPHTB collection system in Indonesia uses two approaches, namely Self-Assessment and Official Assessment. In the context of Humbang Hasundutan Regency, BPHTB verification is carried out based on Regent Regulation No. 26 of 2012. However, the application of this official assessment system can cause problems. According to the principle of Lex Inferiori Derogat Lex Superior, Regional Regulations must not conflict with higher laws. Therefore, if this regent's regulation violates a higher law, it will be a serious legal problem.

The PPAT/Notary has a very important role in the BPHTB collection process. As public officials, they are tasked with signing land buying and selling deeds after ensuring that BPHTB tax has been paid by taxpayers. In this case, PPAT/Notary must request proof of BPHTB payment before signing the deed of transferring land and building rights. Thus, they not only act as witnesses in the transaction, but also as a Tax Compliance Supervisor.

Justice in Sanctions for PPAT

Another problem that arises is related to the fulfillment of the principle of justice in the imposition of sanctions against PPAT that violates the provisions. Based on research, there are differences in the types of sanctions between temporary PPAT and special PPAT although the three types of PPAT are under the same regulation, namely PP No. 37/1998 concerning PPAT Position. PPAT which violates the provisions can be subject to administrative fines of Rp 7,500,000, but this sanction is not applied evenly. This creates injustice among PPAT, where some PPAT gets sanctions while others do not.

Injustice in the imposition of sanctions shows a gap in the legal system that needs to be improved. In the legal context, sanctions must be applied fairly and evenly to all violators, regardless of the status or type of PPAT. Alignment of regulations regarding sanctions is needed to ensure justice for all parties involved.

The Role of PPAT/Notary in BPHTB Calculation Assistance

In addition, PPAT/Notary also plays a role in helping taxpayers calculate the number of BPHTB that must be paid. Their knowledge about tax regulations is very important in ensuring that taxpayers do not pay more or less than they should. This not only benefits taxpayers, but also increases compliance in tax payments, which in turn can support regional income.

The Importance of PPAT/Notary in BPHTB Collection

The PPAT/Notary plays a crucial role in the collection of BPHTB in Humbang Hasundutan Regency. They are responsible for ensuring that taxpayers pay the correct amount of BPHTB, and that the payment is made in a timely manner. This is essential for the smooth operation of the BPHTB collection system, and for the generation of revenue for the region.

Conclusion

This analysis shows that PPAT/Notary plays a crucial role in the collection of BPHTB in Humbang Hasundutan Regency. However, there needs to be improvements in the sanctions system that is applied to achieve justice. In addition, the strengthening of regulations and implementation in accordance with higher laws must be carried out to avoid legal conflicts and to ensure better compliance than taxpayers. Thus, BPHTB collection can run effectively and fairly, so that the contribution of this tax can be utilized for better development in the regions.

Recommendations

Based on the analysis, the following recommendations are made:

Improvement of Sanctions System: The sanctions system for PPAT/Notary who violate the provisions must be improved to ensure that sanctions are applied fairly and evenly to all violators.
Strengthening of Regulations: The regulations regarding BPHTB collection must be strengthened to ensure that they are in accordance with higher laws and do not conflict with each other.
Training and Education: PPAT/Notary must receive training and education on tax regulations and the BPHTB collection system to ensure that they are aware of their roles and responsibilities.
Monitoring and Evaluation: The BPHTB collection system must be monitored and evaluated regularly to ensure that it is running effectively and fairly.

By implementing these recommendations, the BPHTB collection system in Humbang Hasundutan Regency can be improved, and the contribution of this tax can be utilized for better development in the regions.

Q: What is the role of PPAT/Notary in the collection of BPHTB?

A: The PPAT/Notary plays a crucial role in the collection of BPHTB in Humbang Hasundutan Regency. They are responsible for ensuring that taxpayers pay the correct amount of BPHTB, and that the payment is made in a timely manner. This is essential for the smooth operation of the BPHTB collection system, and for the generation of revenue for the region.

Q: What is the difference between Self-Assessment and Official Assessment in the BPHTB collection system?

A: The BPHTB collection system in Indonesia uses two approaches, namely Self-Assessment and Official Assessment. In the context of Humbang Hasundutan Regency, BPHTB verification is carried out based on Regent Regulation No. 26 of 2012. Self-Assessment is a system where taxpayers are responsible for calculating and paying their own BPHTB, while Official Assessment is a system where the government calculates and collects the BPHTB on behalf of the taxpayers.

Q: What is the principle of Lex Inferiori Derogat Lex Superior, and how does it relate to the BPHTB collection system?

A: The principle of Lex Inferiori Derogat Lex Superior states that Regional Regulations must not conflict with higher laws. In the context of the BPHTB collection system, this principle means that the Regent Regulation No. 26 of 2012 must not conflict with higher laws, such as the Tax Law or the Constitution.

Q: What are the consequences of violating the provisions of the BPHTB collection system?

A: PPAT/Notary who violate the provisions of the BPHTB collection system can be subject to administrative fines of Rp 7,500,000. However, the application of this sanction is not always even, and some PPAT/Notary may not receive the same treatment as others.

Q: How can the sanctions system for PPAT/Notary be improved?

A: The sanctions system for PPAT/Notary can be improved by ensuring that sanctions are applied fairly and evenly to all violators, regardless of their status or type. This can be achieved by aligning the regulations regarding sanctions and ensuring that they are in accordance with higher laws.

Q: What is the role of PPAT/Notary in helping taxpayers calculate the number of BPHTB that must be paid?

A: PPAT/Notary play a role in helping taxpayers calculate the number of BPHTB that must be paid. Their knowledge about tax regulations is very important in ensuring that taxpayers do not pay more or less than they should. This not only benefits taxpayers, but also increases compliance in tax payments, which in turn can support regional income.

Q: Why is it essential to strengthen the regulations and implementation of the BPHTB collection system?

A: It is essential to strengthen the regulations and implementation of the BPHTB collection system to avoid legal conflicts and to ensure better compliance than taxpayers. This can be achieved by ensuring that the regulations are in accordance with higher laws and that the implementation is fair and even.

Q: What are the benefits of improving the BPHTB collection system?

A: The benefits of improving the BPHTB collection system include:

Ensuring that the contribution of this tax can be utilized for better development in the regions
Increasing compliance in tax payments
Supporting regional income
Ensuring that the regulations are in accordance with higher laws
Avoiding legal conflicts

By improving the BPHTB collection system, the government can ensure that the contribution of this tax is utilized for better development in the regions, and that the regulations are in accordance with higher laws.