Impact of the Policy on Variation in Land and Building Acquisition Fee Tariffs Between Regions on the Community and Regional Original Income

Authors

  • Sri Nuryeni Universitas Borobudur, Jakarta, Indonesia
  • Faisal Santiago Universitas Borobudur, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/gijlss.v3i2.419

Keywords:

BPHTB, Regional Tax Rates, Fiscal Justice, Regional Autonomy, Regional Original Income

Abstract

The policy of varying the Land and Building Acquisition Fee (BPHTB) rate is a form of implementing regional fiscal autonomy as regulated in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. Regional governments have the authority to set BPHTB rates up to a maximum of 5%, but there are no provisions regarding the minimum rate limit. This condition triggers significant variations between regions, such as Jakarta which sets a rate of 5%, and Yogyakarta at 2.5%. This study aims to analyze the impact of variations in BPHTB rates on the community and Regional Original Income (PAD), as well as to review aspects of fiscal justice based on the principles of national tax law. The study uses a normative juridical method with a statutory approach and fiscal justice theory. The study results reveal that variations in BPHTB rates have implications for disproportionate tax burdens between regions, discrimination against people who change domicile, and the potential for manipulation of transaction values. On the other hand, rate variations affect the investment attractiveness and the effectiveness of PAD collection. Regions with high rates do not always obtain optimal PAD because they can reduce transaction volume, while regions with low rates are at risk of revenue stagnation. This policy is considered not fully in line with the principles of justice and proportionality. Therefore, a national minimum tariff standard and a strengthening of regional regulatory capacity are needed so that fiscal policy is fairer, more efficient, and adaptive to local conditions.

References

Anggoro, D. D. (2023). Pajak Daerah dan Retribusi Daerah dalam Kebijakan Hubungan Keuangan Pusat dan Daerah. Malang: Universitas Brawijaya Press.

Asranita, A. &. (2023). Reduction of BPHTB Rates: Legal Protection Strategy for the Economically Disadvantaged Community. SIGn Jurnal Hukum, 5(1), 59-73.

Brutu, S. H. (2024). IMPLEMENTASI BPHTB SEBAGAI INSTRUMEN PAJAK DAERAH DALAM PEMENUHAN PENDAPATAN ASLI DAERAH. Jurnal Pendidikan Ilmiah Transformatif, 8(6), 24-30.

Effendi, F. R. (2021). Penentuan Target, Strategi dan Faktor-Faktor yang Mempengaruhi Optimalisasi Pajak Daerah. Jati: Jurnal Akuntansi Terapan Indonesia, 4(2), 95-116.

Hafizd, J. Z.-H. (2024). Kebijakan Fiskal di Indonesia: Analisis Hukum Keadilan Ekonomi dan Implikasi bagi Pembangunan Berkelanjutan. IQTISHOD: Jurnal Pemikiran Dan Hukum Ekonomi Syariah, 3(2), 146-167.

Kurniawan, A. (2022). Sinkronisasi Undang-Undang Nomor 1 Tahun 2022 Tentang Hubungan Keuangan Antara Pemerintah Pusat Dengan Pemerintah Daerah Dan Undang-Undang Nomor 12 Tahun 2011 Tentang Pembentukan Peraturan Perundang-Undangan Terkait Penetapan Tarif Pajak Dan Retribusi. Dinamika Hukum, 13(3).

Lestari, I. &. (2023). Mekanisme Pengenaan Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Pada Program Pendaftaran Tanah Sistematis Lengkap (PTSL). Recital Review, 5(1), 174-193.

Lubis, R. P. (2024). Kebijakan Fiskal Dan Moneter. Payakumbuh: Serasi Media Teknologi.

Martaviona, J. &. (2025). Peran pajak daerah dalam pembangunan ekonomi lokal. Jurnal Ilmu Multidisiplin, 3(1), 265-277.

Nany, M. P. (2022). Pengaruh Pad, Dbh, Dau, Dak Dan Belanja Daerah Terhadap Kemiskinan Di Jawa Tengah. Jurnal Ekonomi Dan Kewirausahaan, 22(03).

Puspita, A. F. (2023). Local Taxing Power: Potensi, Pemeriksaan, dan Penagihan. Malang: Universitas Brawijaya Press.

Rahmawati, A. R. (2024). Menuju Skema Vacant Property Tax (VPT) yang Efektif: Studi Komparatif dan Implikasinya di Indonesia. Jurnalku, 4(3), 241-259.

Renald, A. &. (2025). Optimalisasi Pajak Progresif sebagai Instrumen Penertiban Tanah Terlantar: Studi Komparatif dan Rekonseptualisasi Kebijakan Pertanahan di Indonesia. Widya Bhumi, 5(1), 1-18.

Sari, W. &. (2023). PENGARUH KEBIJAKAN PENGALIHAN BPHTB TERHADAP PENERIMAAN BPHTB KABUPATEN DAN KOTA DI INDONESIA PERIODE TAHUN 2006-2019. Jurnal Ekonomi Dan Kebijakan Publik, 13(2), 125-136.

Sariti, N. A. (2023). Pelaksanaan Kewenangan Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Dalam Penentuan Nilai Transaksi Jual Beli Tanah Sebagai Dasar Penetapan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB):(Studi Di Kota Bima). Jurnal Risalah Kenotariatan, 4(2).

Satya, V. E. (2024). ANALISIS EFEKTIVITAS UNDANG-UNDANG TENTANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAHAN DAERAH TERHADAP KEMANDIRIAN FISKAL DAERAH. PARLIAMENTARY, 6(1), 21-29.

Setyawati, C. E. (2021). Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Dalam Perspektif Hukum Ekonomi Syariah. Pasaman Barat: CV. AZKA PUSTAKA.

Sutedi, A. (2022). Hukum pajak. Jakarta: Sinar Grafika.

Tan, S. F. (2024). Peningkatan Efesiensi Terhadap Penetapan Pemungutan Pajak Bphtb Sebagai Pajak Daerah Dalam Jual Beli Tanah Dan Bangunan: Peningkatan Efesiensi Terhadap Penetapan Pemungutan Pajak Bphtb Sebagai Pajak Daerah Dalam Jual Beli Tanah Dan Bangunan. Jurnal Batavia, 1(01), 1-15.

Utami, I. T. (2024). PENGENAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA PROGRAM PENDAFTARAN TANAH SISTEMATIS LENGKAP. Jurnal Multidisiplin Ilmu Akademik, 1(6), 419-427.

Downloads

Published

2025-06-17

How to Cite

Nuryeni, S., & Santiago, F. (2025). Impact of the Policy on Variation in Land and Building Acquisition Fee Tariffs Between Regions on the Community and Regional Original Income. Greenation International Journal of Law and Social Sciences, 3(2), 258–266. https://doi.org/10.38035/gijlss.v3i2.419

Issue

Vol. 3 No. 2 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (June 2025)

Section

Articles

License

Copyright (c) 2025 Sri Nuryeni, Faisal Santiago

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright :

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. Copyright in each article belongs to the author.
  2. The author acknowledges that the Greenation International Journal of Law and Social Sciences (GIJLSS) has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
  3. Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at GIJLSS.