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Mekanisme Pengenaan Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Pada Program Pendaftaran Tanah Sistematis Lengkap (PTSL)

Recital Review · Vol. 5 No. 1 (2023) · pp. 174–193

DOI
10.22437/rr.v5i1.23365
ISSN
2623-2928, 2622-5891
Published
2023-01-17
Publisher
Magister Kenotariatan, Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

The purpose of this study is to find out and analyze imposition of land and building rights (BPHTB) acquisition fees on the complete systematic land registration program (PTSL). Second, mechanism for the Transfer of complete systematic land registration (PTSL) certificates of ownership to mortgage rights if the certificate of ownership is pledged as collateral to the Bank. Therefore, from these objectives, 2 problem formulations were formulated in this research, namely: First, How is the imposition of land and building rights (BPHTB) acquisition fees on the complete systematic land registration program (PTSL)? Second, How is the mechanism for the Transfer of complete systematic land registration (PTSL) certificates of ownership to mortgage rights if the certificate of ownership is pledged as collateral to the Bank? The theories used in this research are the theory of legal certainty, and the theory of authority. In this study using a normative juridical research method (legal research) Abstrak Tujuan penelitian ini untuk mengetahui dan menganalisis Pengenaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) pada program Pendaftaran Tanah Sistematis Lengkap (PTSL) dan Mekanisme Peralihan Sertipikat Hak Milik Pendaftaran Tanah Sistematis Lengkap (PTSL) menjadi Hak Tanggungan apabila Sertipikat Hak Milik diagunkan ke Bank. Rumusan Masalah, Bagaimana Pengenaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) pada program Pendaftaran Tanah Sistematis Lengkap (PTSL)? Dan Mekanisme Peralihan Sertipikat Hak Milik Pendaftaran Tanah Sistematis Lengkap (PTSL) menjadi Hak Tanggungan apabila Sertipikat Hak Milik diagunkan ke Bank? Menggunakan teori kepastian hukum, dan teori kewenangan.

Keywords

Collaboration network of the authors

40 authors · 84 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Cenderawasih University
  • Universitas Halu Oleo
  • Hasanuddin University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Supeno SupenoCenderawasih University3
Indriya FathniAffiliation unknown3
Dony Yusra PebriantoAffiliation unknown2
Sasmiar SasmiarAffiliation unknown2
M HosenAffiliation unknown2
La Ode EfriantoUniversitas Halu Oleo1
Iriyani Astuti AriefAffiliation unknown1
Muh. Ishak SyahadatAffiliation unknown1
Hafied CangaraHasanuddin University1
Syed Mohd Uzair IqbalAffiliation unknown1
Elizabaeth SiregarAffiliation unknown1
Yulia MonitaAffiliation unknown1
Erwin ErwinAffiliation unknown1
Elizabeth SiregarAffiliation unknown1
Dony Yusra PebriantoAffiliation unknown1
Indriyah FatniAffiliation unknown1
Valiant Asri NugrahaAffiliation unknown1
Helmi HelmiAffiliation unknown1
Retno KusniatiAffiliation unknown1
Hafrida HafridaAffiliation unknown1
Bustanuddin BustanuddinAffiliation unknown1
Astra VigoAffiliation unknown1
Yosephine Mory Kezia SimbolonAffiliation unknown1
Ariyanto AriyantoAffiliation unknown1
Raffles RafflesAffiliation unknown1
Alya Rihadatul Aisy SetyonegoroAffiliation unknown1
Fitria YusevaAffiliation unknown1
Rifda Marsall AqilaAffiliation unknown1
Oldie GilbertAffiliation unknown1
Pahlefi PahlefiAffiliation unknown1
Shelomita Retno WulandariAffiliation unknown1
ENJELINA SIMANULLANGAffiliation unknown1
Firya OktaviarniAffiliation unknown1
Ineke Dian PrameswariAffiliation unknown1
Muhammad FurqonAffiliation unknown1
Mohamad RapikAffiliation unknown1
Andi NajemiAffiliation unknown1
Yusuf Sani AbubakarAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/RR/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Mekanisme Pengenaan Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Pada Program Pendaftaran Tanah Sistematis Lengkap (PTSL)</dc:title>
	<dc:creator xml:lang="en">Lestari, Indra</dc:creator>
	<dc:creator xml:lang="en">Rosmidah, Rosmidah</dc:creator>
	<dc:subject xml:lang="en">complete systematic land registration (PTSL)</dc:subject>
	<dc:subject xml:lang="en">acquisition of rights on Hak Land and Building (BPHTB)</dc:subject>
	<dc:description xml:lang="en">The purpose of this study is to find out and analyze imposition of land and building rights (BPHTB) acquisition fees on the complete systematic land registration program (PTSL). Second, mechanism for the Transfer of complete systematic land registration (PTSL) certificates of ownership to mortgage rights if the certificate of ownership is pledged as collateral to the Bank. Therefore, from these objectives, 2 problem formulations were formulated in this research, namely: First, How is the imposition of land and building rights (BPHTB) acquisition fees on the complete systematic land registration program (PTSL)? Second, How is the mechanism for the Transfer of complete systematic land registration (PTSL) certificates of ownership to mortgage rights if the certificate of ownership is pledged as collateral to the Bank? The theories used in this research are the theory of legal certainty, and the theory of authority. In this study using a normative juridical research method (legal research)
Abstrak
Tujuan penelitian ini untuk mengetahui dan menganalisis Pengenaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) pada program Pendaftaran Tanah Sistematis Lengkap (PTSL) dan Mekanisme Peralihan Sertipikat Hak Milik Pendaftaran Tanah Sistematis Lengkap (PTSL) menjadi Hak Tanggungan apabila Sertipikat Hak Milik diagunkan ke Bank. Rumusan Masalah, Bagaimana Pengenaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) pada program Pendaftaran Tanah Sistematis Lengkap (PTSL)? Dan Mekanisme Peralihan Sertipikat Hak Milik Pendaftaran Tanah Sistematis Lengkap (PTSL) menjadi Hak Tanggungan apabila Sertipikat Hak Milik diagunkan ke Bank? Menggunakan teori kepastian hukum, dan teori kewenangan.</dc:description>
	<dc:publisher xml:lang="en">Magister Kenotariatan, Universitas Jambi</dc:publisher>
	<dc:date>2023-01-17</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/RR/article/view/23365</dc:identifier>
	<dc:identifier>10.22437/rr.v5i1.23365</dc:identifier>
	<dc:source xml:lang="en">Recital Review; Vol. 5 No. 1 (2023): Vol. 5 No. 1 Januari 2023; 174-193</dc:source>
	<dc:source>2623-2928</dc:source>
	<dc:source>2622-5891</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/RR/article/view/23365/15140</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2023 Indra Lestari</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>