The Juridical Study of Tax Obligations on Transfer of Land Rights Based on Grants

This writing aims to find out and analyze the implementation of the transfer of land rights based on grants, tax obligations on the transfer of land rights based on grants, and legal certainty on tax obligations on the transfer of land rights based on grants in Klaten Regency. The approach method used is juridical sociology/legal sociology, namely a research approach that studies the influence of society on law, the extent to which the symptoms that exist in society can influence law and vice versa and departs from the paradigm of empirical science. The results of the study show that the implementation of the transfer of ownership rights to land due to grants must be carried out in a formal legal manner made by the Land Deed Making Officer. Prior to enrolling in grants. The applicant is required to meet the specified conditions. Registration for the transfer of rights at the Land Office can begin with the applicant arriving with the complete requirements at Counter II. The tax obligation for transferring land rights based on grants in Klaten Regency is based on the BPHTB Law which regulates tax objects. Article 2 of the BPHTB Law that becomes the object of BPHTB is the acquisition of land and/or building rights, where grants are included in the object of BPHTB. Legal certainty regarding tax obligations for the transfer of land rights based on grants in Klaten Regency has been determined in statutory regulations, namely in Act No. 1 of 2022, Act No. 21 of 1997 concerning Fees for Acquisition of Land and Building Rights (BPHTB). Keywords: Grant; Obligation; Tax