Nilai Kepastian Hukum dalam Pengenaan Bea Perolehan Hak Tanah dan Bangunan atas Waris di Kabupaten Ngawi

ABSTRACT Yoyok Subiyanto. S351602050. CAPITAL PREDICTION RATE OF RIGHTSTO THE LAND AND BUILDING OF THE LINE IN NGAWI REGENCY.Kenotariatan Program on Law Faculty, Sebelas Maret University. The purpose of this thesis is to know and analyze the cause and the policy of Ngawi District Financial Institution on the Certainty of Value of Tax on Acquisition of Land and Building Rights due to Inheritance. This research is empirical. Methods of data collection using, interview, literature study and field study by finding out how the Implementation of Acquisition of Acquisition of Land and Building Rights Due to Heritage in Ngawi District. Methods of data analysis using several stages starting from data collection, data analysis and last take the conclusion. Regarding the Implementation of BPHTB regulated in Law No. 28/2009 on Regional Tax and Levy, Regional Regulation of Ngawi Regency Number 19 Year 2010 that the NPOP of inheritance is the market value. In the execution of collection and or payment of Tax on Land and Building Acquisition (BPHTB) still raises problems for the community in the event of law over land rights transfer due to Waris, who often do not understand the provisions in terms of how to collect and determine the amount of BPHTB they have to pay. This is due to the existence of other policies used by the Ngawi District Finance Agency in determining the amount of Object Tax Acquisition (NPOP) due to inheritance. The ignorance of the community becomes an obstacle in the implementation of Tax Payments BPHTB mainly due to inheritance in Ngawi District. Improvement must be done by the Government of Ngawi District is to immediately issue implementation instructions in determining or how to calculate the amount of tax payable in case of legal events backdropped with inherited events. Keywords: Value Certainty; BPHTB on Inheritanc