Legislative Ratio for BPHTB Payment Arrangements in the Process of Buying and Selling Land and/or Building Rights from a Legal Certainty Perspective

Abstract

As a nation governed by the rule of law, Indonesia must ensure that tax regulations, including the BPHTB (Land Acquisition and Land Acquisition) regulations, align with sound and fair legal principles. Therefore, it is necessary to reconstruct the BPHTB payment arrangements to better align with the principles of legal certainty and justice, for example by allowing BPHTB payments after the deed is signed by the Land Deed Official (PPAT). In this way, Indonesia's tax legal system can better reflect the essence of a state governed by the rule of law, as taught in classical legal philosophy and in modern state practices that prioritize public welfare. Legis Ratio of BPHTB Payment Arrangement in Land and/or Building Sale and Purchase Process Legal Certainty Perspective namely Philosophical, Theoretical, Juridical, Sociological basis. Philosophically, the regulation of BPHTB payment after the sale and purchase deed is in accordance with the values of Pancasila, especially the fifth principle on social justice, which emphasizes that taxation policies do not burden without a valid legal basis, theoretically, based on the theory of the rule of law.