A Legal Review of the Acquisition Duty on Land and Building Rights on Inheritance in Kolaka Regency
DOI:
https://doi.org/10.5281/zenodo.22066798Keywords:
Inheritance, Tax Justice, Legal CertaintyAbstract
The imposition of Land and Building Acquisition Duty (Bea Perolehan Hak atas Tanah dan Bangunan/BPHTB) on inherited property raises legal concerns because heirs are subject to taxation that is generally associated with commercial acquisition of property, although inheritance arises from a familial relationship rather than an economic transaction. This study aims to examine the application of BPHTB provisions on inheritance from the perspectives of justice and legal certainty and to analyze the civil law consequences of treating inheritance as an acquisition equivalent to commercial property transactions. This study employs a normative-empirical legal research method using statutory and conceptual approaches. Data were obtained through library research and interviews and were analyzed qualitatively. The results indicate that the imposition of BPHTB on inheritance has a clear normative legal basis under Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and Kolaka Regent Regulation Number 6 of 2024. However, its implementation remains suboptimal due to the absence of uniformity regarding the time when BPHTB becomes payable and the lack of standardized valuation of taxable objects. Furthermore, the application of BPHTB on inheritance does not fully reflect substantive justice because heirs are subject to taxation similar to parties acquiring property through commercial transactions. From a civil law perspective, inheritance rights should transfer automatically upon the death of the deceased based on the principle of saisine as provided in Articles 830 and 833 of the Indonesian Civil Code. Nevertheless, formal recognition of such rights may be delayed because payment of BPHTB is required prior to the transfer of registration, causing the registration process, which should be declarative, to functionally operate as constitutive. Therefore, clearer regulations on the tax liability of inherited property, uniform valuation standards, and a distinct taxation mechanism for inheritance should be established to strengthen justice and legal certainty.
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Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah
Burgerlijk Wetboek, Tentang Warisan
Peraturan Bupati Kabupaten Kolaka Nomor 6 Tahun 2024 Tentang Ketentuan Umum dan Tata Cara Pemungutan Pajak Daerah Dan Retribusi Daerah
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Copyright (c) 2026 Aqyllah Zalzah, Muhuhammad As Ari, Nur Hidayani Alimuddin, Jusafri, Faisal Herisetiawan Jafar
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