Kepastian Hukum Pelunasan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam Peralihan Hak Atas Tanah Melalui Jual Beli di Kabupaten Bantul
Azizah Prajna Saraswati, Adrianto Dwi Nugroho, S.H., Adv. LLM., LL.D.
2024 | Tesis | S2 Magister Kenotariatan
Tujuan penelitian ini adalah untuk mengkaji kepastian hukum atas kebijakan “tidak
ada tunggakan PBB-P2” untuk peralihan hak atas tanah melalui jual beli di
Kabupaten Bantul.
Penelitian ini merupakan penelitian normatif-empiris dengan sifat deskriptif.
Data primer yang di dapat berasal dari BPKAD Kabupaten Bantul serta Notaris dan
PPAT Kabupaten Bantul melalui wawancara. Data sekunder didapat melalui
penelitian kepustakaan antara lain buku, peraturan perundang-undangan, dan media
internet. Data-data yang telah dikumpulkan tersebut diolah dan dianalisis melalui
pendekatan kualitatif dengan hasil yang dijabarkan secara deskriptif.
Hasil dari penelitian ini didapatkan kesimpulan bahwa yang pertama, terdapat
penagihan utang PBB-P2 yang telah kedaluwarsa penagihannya melalui kebijakan
“tidak ada tunggakan PBB-P2” untuk peralihan hak atas tanah pada Pasal 20
Peraturan Bupati Bantul Nomor 16 Tahun 2024 tentang Ketentuan Umum dan Tata
Cara Pemungutan Pajak Daerah. Kedua, kebijakan “tidak ada tunggakan PBB-P2”
untuk peralihan hak atas tanah melalui jual beli di Kabupaten Bantul tidak sesuai
dengan asas kepastian hukum, karena pemerintah daerah mewajibkan pelunasan
seluruh utang PBB-P2 hingga utang PBB-P2 yang telah kedaluwarsa menyebabkan
terjadinya penagihan PBB-P2 yang kedaluwarsa penagihannya.
The purpose of this research is to examine the legal certainty of the “no PBB
P2 arrears” policy for the transfer of land rights through sale and purchase in Bantul
Regency.
This research is a normative-empirical study with a descriptive nature. Primary
data was acquired from BPKAD Bantul Regency as well as from Notaries and
PPAT in Bantul Regency through interviews. Secondary data was obtained through
literature research, including books, laws and regulations, and internet sources. The
collected data was processed and analyzed using a qualitative approach, with results
explained descriptively.
The results of this research concluded that, first, there is a collection of expired
PBB-P2 debts through the “no PBB-P2 arrears” policy for the transfer of land rights
in Article 20 of Bantul Regent Regulation Number 16 Year 2024 concerning
General Provisions and Procedures for Collecting Regional Tax. Second, the “no
PBB-P2 arrears” policy for the transfer of land rights through sale and purchase in
Bantul Regency does not comply with the principle of legal certainty, because the
local government requires the settlement of all PBB-P2 debts, including expired
debts, leading to the collection of expired PBB-P2 debts.
Kata Kunci : Kepastian Hukum, PBB-P2, Pelunasan PBB-P2, Kabupaten Bantul