Dashilfa Afifah, . (2026) PEMBEBANAN BPHTB (BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN) GANDA KEPADA AHLI WARIS INDIVIDU DALAM PEMBAGIAN HARTA WARIS. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study analyzes the issue of the double imposition of the Land and Building Rights Acquisition Duty (BPHTB) on individual heirs in the distribution of inheritance. Pursuant to Article 833 of the Indonesian Civil Code, heirs automatically acquire rights over the decedent’s estate at the moment of death, which legally constitutes a single succession event. In practice, however, tax authorities frequently construe inheritance transfers as two distinct legal events: first, the transfer into joint ownership among the heirs, and second, the subsequent allocation of shares to individual heirs. This construction generates a potential for double taxation, as BPHTB is levied at both stages. Such a practice not only imposes additional financial burdens on heirs but also produces legal uncertainty arising from the lack of coherence between inheritance law and tax law, particularly in relation to Article 2 paragraph (2) letter (a) of Law Number 21 of 1997 concerning the Duty on the Acquisition of Rights to Land and Buildings (BPHTB), as amended by Law Number 20 of 2000. The research adopts a normative juridical methodology employing statute approach, case approach, and conceptual approach, drawing upon primary, secondary, and tertiary legal sources. Its objective is to elucidate the mechanism underlying the double imposition of BPHTB on individual heirs and to formulate an ideal regulatory framework for its application in order to safeguard legal certainty. The expected contribution is the development of regulatory recommendations capable of harmonizing inheritance law and tax law, thereby ensuring that BPHTB is applied in a fair and proportionate manner, preventing multiple tax burdens on society, and strengthening the principle of legal certainty. Keywords: BPHTB, Individual Heirs, and Legal Certainty
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 2210611128] [Pembimbing : Taupiqqurrahman] [Ketua Penguji : Irsyaf Marsal] [Penguji 1 : Dwi Aryanti Ramadhani] [Penguji 2 : Taupiqqurrahman] |
| Uncontrolled Keywords: | BPHTB, Individual Heirs, and Legal Certainty |
| Subjects: | K Law > K Law (General) |
| Divisions: | Fakultas Hukum > Program Studi Hukum (S1) |
| Depositing User: | DASHILFA AFIFAH |
| Date Deposited: | 09 Feb 2026 03:01 |
| Last Modified: | 11 Feb 2026 06:49 |
| URI: | http://repository.upnvj.ac.id/id/eprint/42356 |
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