The Impact Of Changes To The Taxable Sale Value (Njop) Of Land And Building Tax (Pbb-P2) Based On The Decree Of The Mayor Of Pematangsiantar Number: 900.1.13.1/1210/Ix/2024 On The Implementation Of The Duties Of Land Deed Officials (Ppat) In The Transfer Of Rights Over Land And Buildings In Pematangsiantar City

Abstract

The amendment to the Taxable Sale Value (NJOP) of Land and Building Tax (PBB-P2) based on the Decree of the Mayor of Pematangsiantar Number 900.1.13.1/1210/IX/2024 has significantly impacted the performance of Land Deed Officials (PPAT) in the transfer of rights over the land and the buildings. The increase in NJOP, reaching up to 1,000%, has sparked public controversy by raising the burden of Land and Building Rights Acquisition Duty (BPHTB) and impeding the smooth flow of transactions. Employing a normative-empirical method with qualitative analysis, this study finds that the policy is legally valid yet problematic in its implementation, particularly concerning legal certainty, transparency and justice. Policy evaluation and a clear objection mechanism are needed to balance regional revenue optimization with the protection of taxpayers' rights.