Asa Intan Primanta, S.H. (2022) Pemungutan BPHTB Berdasarkan Zonasi Tanah Setelah Berlakunya Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja. Thesis thesis, UNIVERSITAS AIRLANGGA,.

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Abstract

"Constitution Of Law Number 20 of 2000 concerning Amendments to Constitution Of Law Number 21 of 1997 concerning Fees for Acquisition of Land and Building Rights (referred to as the BPHTB Law) This law is a mandate from Law Number 34 of 2000. Regions are given greater authority in the regulation of regional taxes and levies through Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. The Constitution Of Law Number 28 of 2009 also transferred the Customs for the Acquisition of Rights on Land and Buildings (BPHTB) and the Rural and Urban Land and Building Taxes into regional taxes, so that Constitution Of Law Number 20 of 2000 which clearly regulates BPHTB is no longer valid, namely Customs on Acquisition of Rights on Land and Buildings are taxes imposed on the acquisition of rights to land and or buildings, hereinafter referred to as taxes and regulated in regional regulations in accordance with the zoning of land values in each region. The enactment of Number 11 of 2020 concerning Job Creation, hereinafter referred to as the Job Creation Law, provides confirmation of the authority to collect regional taxes and levies. This study has two problem formulations, namely the Legislative Ratio of the Job Creation Act in the collection of BPHTB by regions based on the land zoning value and the authority in determining the land zoning value based on Government Regulation Number 10 of 2021, in this study using the statute approach and conceptual approach research methods. This study uses primary legal materials and secondary legal materials that have been identified and inventoried. The study is carried out using the interpretation or interpretation method. The interpretations used in this research are grammatical and systematic interpretations. The conclusion in this thesis is to provide knowledge to the public about the determination of ZNT used in the BPHTB which came into effect after the Constitution Of Law on Job Creation and Regional Authority in determining ZNT to be used for regional development in particular."

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