Study of Legal Aspects Imposition of PPh Final Transfer of Land and Building Rights and BPHTB on Land and Building Leasing Transactions

Oct 13, 2025 by wbrum.org 130 views

Study of Legal Aspects Imposition of PPh Final Transfer of Land and Building Rights and BPHTB on Land and Building Leasing Transactions

Exhausted the Legal Aspects of Taxes in Land and Building Leasing Transactions

Leasing activities on land and buildings involve tax obligations for lessors (owners) and lessees (tenants) who carry out transactions. In Indonesia, leasing tax rules are contained in KMK No. 1169/KMK.01/1991 which turned out to be contrary to Article 1 of PPh Law No. 36/2008 and Law No. 28/2009 concerning Regional Taxes and Regional Levies. This rule causes an inequality in the imposition of the final income tax (PPh) for the transfer of land and building rights (final PPh) and the acquisition of land and building rights (BPHTB) in land and building leasing transactions.

The imposition of taxes on land and building leasing transactions has been a topic of discussion among tax experts and policymakers in Indonesia. The current tax regulations have created confusion and uncertainty among taxpayers, particularly in the property sector. This study aims to explore the legal aspects of taxes in land and building leasing transactions and provide recommendations for optimizing tax imposition.

Methodology

This study uses a descriptive normative method that illustrates the conditions related to the imposition of the final PPh and BPHTB in leasing transactions. This analysis refers to carrying capacity theory supported by statement theory. The study examines the current tax regulations and their implications on land and building leasing transactions.

Findings

The study found that the imposition of the final PPh and BPHTB on land and building leasing transactions had several uniqueness. First, the final PPh is charged to the Lessor for the residual value (residual value) of 5% if the lessee uses its options to buy land and buildings. However, if there is a sale, the lessor is required to pay a income tax of 5% of the highest value between NJOP and the selling value of land and buildings.

Second, the imposition of BPHTB in land and building leasing transactions has not been clearly regulated in Law No. 28/2009. This has created confusion and uncertainty among taxpayers, particularly in the property sector.

Third, the role of the notary/PPAT in the imposition of PPh and BPHTB on land and building leasing transactions is to request regulations that can speed up the validation process of registration in land rights transfer. The notary/PPAT is also obliged to appeal to taxpayers to pay taxes in accordance with NJOP so that the validation process runs smoothly and avoids obstacles in Dispenda.

Legal Constraints

There are legal constraints in the imposition of the final PPh and BPHTB in land and building leasing transactions, namely the absence of synchronization of regulations between Law No. 7/1983 concerning Income Tax (amended by Law No. 36/2008) with Law No. 28/2009 concerning Regional Taxes and Regional Levies.

Recommendations

Based on the findings and analysis, the following recommendations are made to optimize tax imposition in leasing transactions:

1. Legal Protection

Making special regulations for land and building leasing transactions that regulate taxation aspects. This regulation must include clear criteria to distinguish operational leasing and financial leasing so that there is no change in status that has an impact on taxation and accounting.

2. Increasing the Role of the Notary/PPAT

Notary/PPAT must explain in detail to clients about taxes, especially PPh and BPHTB. As a tax officer partner, a notary/PPAT is expected to support tax law enforcement to achieve legal certainty in taxation.

3. Regulation Synchronization

Regional Regulation (Regional Regulation) must be in harmony with Article 87 paragraph 4 and 5 of Law No. 28/2009 (Lex Superior Derogat Lex Inferior) in order to create synchronization between Law No. 20/2000 and Law No. 28/2009.

Conclusion

With a clear and synergistic regulation, the imposition of taxes on land and building leasing transactions can be carried out more effectively and fairly for all parties. This will increase legal certainty and encourage the growth of the property sector in Indonesia.

References

KMK No. 1169/KMK.01/1991
Law No. 36/2008
Law No. 28/2009
Law No. 7/1983
Law No. 20/2000

Future Research Directions

This study provides a comprehensive analysis of the legal aspects of taxes in land and building leasing transactions. However, there are still many areas that require further research, such as the impact of tax regulations on the property sector and the role of notary/PPAT in tax enforcement. Future research should focus on these areas to provide a more comprehensive understanding of the tax regulations in Indonesia.
Frequently Asked Questions (FAQs) on Study of Legal Aspects Imposition of PPh Final Transfer of Land and Building Rights and BPHTB on Land and Building Leasing Transactions

Q: What is the purpose of this study?

A: The purpose of this study is to explore the legal aspects of taxes in land and building leasing transactions and provide recommendations for optimizing tax imposition.

Q: What are the main findings of this study?

A: The study found that the imposition of the final PPh and BPHTB on land and building leasing transactions has several uniqueness, including the residual value of 5% for the lessor and the absence of clear regulation for BPHTB.

Q: What are the legal constraints in the imposition of the final PPh and BPHTB in land and building leasing transactions?

A: The legal constraints include the absence of synchronization of regulations between Law No. 7/1983 concerning Income Tax (amended by Law No. 36/2008) with Law No. 28/2009 concerning Regional Taxes and Regional Levies.

Q: What are the recommendations for optimizing tax imposition in leasing transactions?

A: The recommendations include making special regulations for land and building leasing transactions, increasing the role of the notary/PPAT, and synchronizing regional regulations with national laws.

Q: What is the role of the notary/PPAT in the imposition of PPh and BPHTB on land and building leasing transactions?

A: The notary/PPAT is responsible for explaining taxes to clients, requesting regulations to speed up the validation process, and appealing to taxpayers to pay taxes in accordance with NJOP.

Q: What are the benefits of optimizing tax imposition in leasing transactions?

A: The benefits include increasing legal certainty, encouraging the growth of the property sector, and promoting fair taxation for all parties.

Q: What are the implications of this study for policymakers and tax authorities?

A: The study provides recommendations for policymakers and tax authorities to optimize tax imposition in leasing transactions, including making special regulations, increasing the role of the notary/PPAT, and synchronizing regional regulations with national laws.

Q: What are the limitations of this study?

A: The study is limited to the analysis of the legal aspects of taxes in land and building leasing transactions and does not consider other factors that may affect tax imposition.

Q: What are the future research directions for this study?

A: Future research should focus on the impact of tax regulations on the property sector and the role of notary/PPAT in tax enforcement.

Q: What are the practical implications of this study for taxpayers and businesses?

A: The study provides recommendations for taxpayers and businesses to optimize tax imposition in leasing transactions, including understanding the tax regulations, seeking professional advice, and complying with tax laws.

Q: What are the policy implications of this study for the government?

A: The study provides recommendations for the government to optimize tax imposition in leasing transactions, including making special regulations, increasing the role of the notary/PPAT, and synchronizing regional regulations with national laws.

Q: What are the implications of this study for the property sector?

A: The study provides recommendations for the property sector to optimize tax imposition in leasing transactions, including understanding the tax regulations, seeking professional advice, and complying with tax laws.

Q: What are the implications of this study for the economy?

A: The study provides recommendations for the economy to optimize tax imposition in leasing transactions, including increasing legal certainty, encouraging the growth of the property sector, and promoting fair taxation for all parties.