Kewajiban Bea Perolehan Hak atas Tanah dan Bangunan bagi Penerima Hibah Wasiat Tanpa Peralihan Hak
Abstract
Government Regulation Number 35 of 2023 stipulates that the Land and Building Acquisition Duty (BPHTB) is payable from the date the will gift deed is made and signed, so that the recipient of the will gift (legatee) may be burdened with the obligation to pay tax on an object they may not necessarily receive. This research analyzes the legal provisions of BPHTB for legatees and the legal implications for heirs who have not paid it. The research method is normative juridical, using descriptive-analytical techniques on qualitative data. The research results show that the BPHTB that must be paid by the legatees for the object of the bequest is determined with a maximum rate of 5% according to the Regional Regulation and calculated based on the market value minus NPOPTKP. Also, legatees who haven't paid BPHTB before the land and buildings are officially transferred to them won't face any legal issues, because the Civil Code and a recent court decision state that they can't be forced to pay or face penalties yet. The bequest's implications only apply after the testator dies, as the obligation to pay BPHTB for legatees only arises after the object of land and buildings due to the legacy is truly transferred to them. Thus, legatees who haven't yet received rights to the legacy object can't be punished for not paying BPHTB.
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