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Peraturan Pendahulu

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Isi Kebijakan

Latar Belakang dan Tujuan
Peraturan Daerah ini ditetapkan berdasarkan ketentuan Undang‑Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah yang menetapkan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) sebagai salah satu jenis pajak kabupaten/kota serta ketentuan bahwa pajak daerah ditetapkan dengan Peraturan Daerah. Maksudnya adalah mengatur pemungutan, penetapan, dan tata cara administrasi BPHTB di Kabupaten Bone Bolango serta menetapkan ketentuan teknis pelaksanaan melalui Peraturan Kepala Daerah untuk menjamin penerimaan daerah dan kepastian hukum dalam pemungutan BPHTB.
Ketentuan Substansial
Peraturan ini menetapkan definisi, objek (perolehan hak atas tanah dan/atau bangunan termasuk daftar peristiwa hukum yang menimbulkan perolehan), subjek (orang pribadi atau badan yang memperoleh hak), dasar pengenaan (NPOP atau apabila tidak diketahui menggunakan NJOP), besaran NPOPTKP (Rp 60.000.000; khusus waris/hibah wasiat antar kerabat tertentu Rp 300.000.000), tarif umum 5% dan tarif khusus 2,5% untuk pemberian hak baru dalam program pemerintah/pemerintah daerah. Diatur pula wilayah pemungutan (tempat tanah/bangunan berada), saat terutangnya dan kewajiban pelunasan pada saat perolehan, kewajiban penggunaan SSPD sebagai bukti pembayaran dan SPTPD, kewajiban pejabat (notaris, kepala kantor lelang, kepala kantor pertanahan) meminta bukti pembayaran sebelum melakukan pendaftaran atau penandatanganan akta, kewajiban pencatatan/pembukuan bagi wajib pajak usaha dengan omzet minimal Rp 300.000.000 per tahun, kewenangan Kepala Daerah menerbitkan ketetapan pajak, tata cara penelitian dan pemeriksaan SSPD, pemberian insentif kepada instansi pemungut sesuai APBD, serta ketentuan kerahasiaan dan pemberian wewenang penyidik PNS daerah untuk tindak pidana perpajakan sesuai peraturan yang berlaku. Pelaksanaan teknis dan prosedur diatur lebih lanjut dengan Peraturan Kepala Daerah.

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Peralihan

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Sanksi

1. Sanksi administratif terhadap Pejabat Pembuat Akta Tanah/Notaris dan kepala kantor lelang: denda Rp 7.500.000 per pelanggaran dan Rp 250.000 per laporan (Pasal 12).
2. Sanksi administratif berupa bunga 2% per bulan hingga 24 bulan atas kekurangan pembayaran dalam SKPDKB; kenaikan 100% untuk SKPDKBT kecuali pelaporan sendiri sebelum pemeriksaan (Pasal 16).
3. Sanksi administratif dalam STPD berupa bunga 2% per bulan hingga 15 bulan (Pasal 17).
4. Kepala Daerah berwenang mengurangkan atau menghapuskan sanksi administratif sesuai ketentuan (Pasal 27).

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REGENT OF BONE BOLANGO
REGIONAL REGULATION OF BONE BOLANGO REGENCY
NUMBER 2 YEAR 2011
CONCERNING
FEE FOR ACQUISITION OF RIGHTS TO LAND AND BUILDINGS

BY THE GRACE OF GOD ALMIGHTY

REGENT OF BONE BOLANGO,

\n\n\n \n \n \n \n \n\n \n \n

Considering:

that based on Article 2 paragraph (2) letter k of Law Number 28 Year 2009 concerning Regional Tax and Regional Retribution, the Fee for Acquisition of Rights to Land and Buildings is determined as one type of Regency/City Tax;
that in accordance with the provisions of Article 95 paragraph (1) of Law Number 28 Year 2009 concerning Regional Tax and Regional Retribution, regional taxes are stipulated by Regional Regulation;
that based on the considerations as referred to in letter a and letter b, it is necessary to stipulate the Regional Regulation of Bone Bolango Regency concerning the Fee for Acquisition of Rights to Land and Buildings.

Having regard to:

Law Number 49 Prp Year 1960 concerning Committee for State Receivables Affairs (State Gazette of the Republic of Indonesia Year 1960 Number 156, Supplement to the State Gazette of the Republic of Indonesia

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