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Baca Juga : PENETAPAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DALAM PERALIHAN HAK DI KABUPATEN ACEH UTARA (AIDIL SAHERI, 2020) ,

Baca Juga : PERALIHAN HAK ATAS TANAH DIBAWAH LUAS BATAS MINIMUM KEPEMILIKAN TANAH SAWAH DI KECAMATAN INDRAPURI KABUPATEN ACEH BESAR (Riyan Natapamuncak, 2016) ,

s penelitian hukum normatif dan empiris. dalam penelitian hukum normatif di kaji asas-asas dan norma-norma serta bahan pustaka atau data sekunder. sedangkan dalam penelitian hukum empiris dikaji hukum sebagai gejala masyarakat atau perilaku yang berpola. data primer dalam penelitian tesis ini diperoleh dengan cara mewawancarai responden yaitu masyarakat yang melakukan transaksi jual beli yang menggunakan jasa ppat, bpkd, dan kepala desa kab. aceh utara. sedangkan informan yaitu ketua ippat/ini, mpd, dan ombudsman guna mendapatkan kejelasan terhadap fakta yang terjadi. hasil penelitian mengungkapkan bahwa penetapan bphtb dalam peralihan hak di kabupaten aceh utara tidaklah seperti yang diamanatkan oleh pasal 4 ayat (1) qanun dan perbup kabupaten aceh utara, penetapan nilai dasar untuk menghitung pembayaran bphtb adalah nilai perolehan obyek pajak (npop) yaitu nilai transaksi dari kesepakatan antara penjual dan pembeli. namun prakteknya masih ada ikut campur tangan dari pihak bpkd kab. aceh utara. system pembayaran bphtb di kab. aceh utara tidak lagi menggunakan sistem self assesment system karena adanya verifikasi lapangan (verlap) yang dilakukan pihak bpkd kab. aceh utara sehingga menjadi official assesmet system, dimana prakteknya bpkd kab. aceh utara yang menghitung penetapan besarnya pajak yang harus dibayar oleh wajib pajak. kewenangan bpkd dalam penetapan bphtbberdasarkan pasal 6 ayat (2) perbup kab. aceh utara adalah meneliti kebenaran pengisian sspd bphtb agar sesuai dengan perhitungan njop pbb. bpkd tidak berwenang dalam menentukan nilai dasar untuk mengitung bphtb yang telah disepakati oleh penjual dan pembeli. penentuan harga yang dilakukan oleh bpkd kab. aceh utara telah melanggar asas kebebasan berkontrak yang tercantum dalam 1338 ayat (1) kuhperdata dan melanggar asas personalitas pasal 1340 ayat (1) kuhperdata. akibat hukum peralihan hak yang tidak melunasi bphtb adalah secara materil peralihan hak tersebut sah karena telah memenuhi syarat sahnya perjanjian oleh pembeli dan penjual berdasarkan pasal 1320 kuhperdata. secara formil telah menyimpang dari prosedur pembuatan akta ppatkarena telah melanggar ketentuan pasal 39 ayat (1) huruf g pp no, tahun 1997 jo pasal 91 ayat (1) dan (2) uu pdrd. sedangkan konsekuensi hukum yang diberikan untuk pejabat yang menandatangani akta peralihan hak dan bangunan tanpa dilakukan pembayaran bphtb terlebih dahulu oleh wajib pajak maka pejabat yang bersangkutan diberikan sanksi administrasi berupa denda sebagaimana yang diatur dalam pasal 93 ayat (1) uu pdrd. diharapkan penetapan bphtb kedepannya dapat berjalan sesuai dengan yang diamatkan oleh qanun dan perbup kab. aceh utara agar terciptanya kepastian dan perlindungan hukum terhadap pihak yang terkait. diharapkankepada bpkd kab. aceh utara hanya melaksanakan kewenangannya sesuai dengan yang didelegasikan oleh bupati kab. aceh utara dan berdasarkan ketentuan peraturan perundang-undangan yang berlaku agar tidak menyalahi kewenangan yang diberikan. diharapkankepada ppats, hendaknya dalam melakukan pembuatan akta jual beli selalu bersandar kepada ketentuan-ketentuan yang ada oleh karena yang akan dibuat adalah akta otentik yang sangat mempengaruhi kepastian hukum atas peralihan hak atas tanah. sanksi yang dapat merugikan ppats sendiri maupun tuntutan ganti rugi dari para pihak. kata kunci :ppat/ppats, penetapan bphtb, peralihan hak jual beli. determination of the acquisition of rights to land and building (bphtb) in switching rights in north aceh district aidil saheri*, ilyas**, dahlan*** abstract any transfer of land rights shall be subject to the acquisition of rights on land and building (bphtb). based on article 4 paragraph (1) qanun north aceh regency which is the basis of calculation of bphtb is tax object acquisition value (npop). tax object acquisition (npop) value is a transaction value that is agreed by both parties that is between the seller and the buyer. however, in practice the basic value of bphtb calculation is determined by the bpkd of north aceh regency. the purpose of this research is to explain the determination of the acquisition of rights to land and buildings in the transitional rights (bphtb) and the authority of the district financial management agency (bpkd) in the determination of the right to land and building rights (bphtb) and the consequences of transitional rights that do not pay off the rights to land and buildings (bphtb. the study used a type of normative and empirical legal research. in normative legal studies examine principles and norms as well as secondary data or literature materials. while the empirical legal studies are examined by the law as a symptom of society or patterned behavior. the primary data in this thesis study was obtained by interviewing respondents, namely people who conduct buy and sell transactions using the services of ppat, bpkd employees, and the village head of north aceh regency. while the informant is chairman of ippat/ini, district supervisory assembly, and ombudsman to get clarity on the facts that occur in the field. the results revealed that the determination of bphtb in the transition of rights in north aceh district is not as mandated by the qanun and the deeds p of north aceh district, pursuant to article 4 paragraph (1) the establishment of the basic value to calculate the payment of bphtb is the value of income tax object (npop), i.e but the practice still exists intervening from the bpkd in north aceh regency. bphtb payment system in north aceh district no longer use the system self assessment system because of the field verification (verlap) conducted by the bpkb north aceh district so that it becomes the official assesmet system, where the practice of bpkd north aceh district which calculates the determination of the tax amount payable by the taxpayer. the authority of bpkd in the determination of bphtb pursuant to article 6 paragraph (2) of the regency of north aceh is to examine the correctness of sspd bphtb to comply with the calculation of the un njop. bpkd is not authorized in determining the basic value for the calculation of bphtb which has been agreed by the seller and the buyer. the determination of the price done by bpkd north aceh regency has violated the principle of contract freedom which is stated in 1338 paragraph (1) of civil code and violate the principle of personality of article 1340 clause (1) civil code. the result of the transitional law does not pay off the bphtb is materically the transition of rights is valid because it has qualified the agreement by buyer and seller under article 1320 of civil law. it has been devised from the procedure of making ppat deed because it has violated the provisions of article 39 paragraph (1) of letter g of pp number 24 year 1997 on registration of land jo article 91 paragraph (1) and (2) pdrd law, if the formyl provisions violated will result in degraded the strength of the perfect evidence of the sale and purchase deed. while the legal consequences are given to officials who sign the deed of transitional rights and buildings without the payment of bphtb in advance by the taxpayer then the officer is given administrative sanctions in the form of fines as stipulated in article 93 paragraph (1) of pdrd law. it is hoped that the determination of bphtb in the future can run in accordance with the mandated by qanun and the act of north aceh regency to create the assurance and legal protection of the related parties. it is expected to bpkd north aceh regency only implement its authority in accordance with that delegated by the regent of north aceh district and based on the provisions of the prevailing laws and regulations in order not to violate the authority given. expected to ppats, should in the making of sale and purchase deed always relying on the provisions of the existing because to be made is an authentic deed that greatly affects the legal certainty of the transition of land rights. that may harm its own ppats and the claims of indemnification by the parties. keywords: ppat/ppats, determination of bphtb, switching of buying and selling rights.

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