Abstract

Based on Article 13 paragraph (1) of Qanun Number 3 of 2023 concerning County Taxes and County Levies, the basis for imposing BPHTB (Land and Building Acquisition Tax) is the Value of the Acquisition of Tax Objects. The calculation of BPHTB in Aceh Besar Regency still lacks legal certainty regarding the amount of BPHTB that must be paid by taxpayers. This is not based on existing regulations but is still awaiting the results of field verification conducted by the Aceh Besar Regional Financial Management Agency, and the final provisions will be based on the calculation results from the location of the property.

This research discusses the determination of the land and building acquisition duty (BPHTB) by the Government of Aceh Besar Regency regarding land and building sale transactions. Additionally, the study examines the benchmarks used to determine the amount of Land and Building Acquisition Duty in Aceh Besar Regency.

The research method used is juridical-empirical, with a qualitative approach. Primary data is obtained through interviews with officials from the Aceh Besar District Financial Management Agency, while secondary data is sourced from legislation, literature, and related documents. Data analysis is conducted descriptively and analytically to provide a comprehensive overview of the studied issues.

The research findings indicate a discrepancy in the collection of the Land and Building Acquisition Duty (BPHTB) in Aceh Besar. When a sale occurs with a transaction value below the market price, the transaction value is determined based on the market price by the BPKD officials. However, according to Law No. 28 of 2009 and Aceh Besar Qanun No. 3 of 2023, it should refer to the Selling Value of Tax Objects (NJOP) and the benchmark for the Land and Building Acquisition Duty (BPHTB) in Aceh Besar as stipulated in Qanun No. 3 of 2023, sets the BPHTB at 5% of the transaction value for the acquisition of land and buildings through sales.