Proceedings of the International Conference on Law, Governance and Islamic Society (ICOLGIS 2019)

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Customs Policy for Land and Building Rights in Optimization of Original Income in Aceh Besar District, Indonesia

Authors
Sufyan, Syamsul Bahri, M. Ya’kub A Kadir, Cut Era Fitriyeni
Corresponding Author
Sufyan
Available Online 13 March 2020.
DOI
10.2991/assehr.k.200306.225How to use a DOI?
Keywords
development, policy, BPHTB, local revenue
Abstract

One of fiscal decentralization is the transfer of BPHTB from a central tax into a local tax, as legalized by Act No. 28, 2009 on Local Tax and Local Retribution. The alteration is expected to increase the Regional Revenue aiming at the higher quality of public services. However, in Aceh Province, there are some discrepancy after four years of BPTHB becoming Local Tax, as indicated by the receipt of BPHTB before and after the change of the local authority. From 2010 to 2015, the revenue of BPTHB kept decreasing. For example, it was 4.872.474.266 in Aceh Besar in 2010, while in 2012, it was 1.125.672.534. It is expected that it becomes one of the sources of the revenue that is potential enough for the regions/municipality compared to the whole revenue of regional tax. The study used normative empirical legal research. The research revealed that the policy of taking the revenue is to increase the BPTHB. To change the related Law, especially regarding the tariff that must be adjusted and gradation based on criteria of determined land. The determination of land and the zone of land must be tailored and finalized by NJOP PBB based on the Head District; that the land will be differentiated based on its category in the municipality and village, such as agricultural and non-agricultural land, must be adjusted by the geographical position.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Law, Governance and Islamic Society (ICOLGIS 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
13 March 2020
ISBN
10.2991/assehr.k.200306.225
ISSN
2352-5398
DOI
10.2991/assehr.k.200306.225How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Sufyan
AU  - Syamsul Bahri
AU  - M. Ya’kub A Kadir
AU  - Cut Era Fitriyeni
PY  - 2020
DA  - 2020/03/13
TI  - Customs Policy for Land and Building Rights in Optimization of Original Income in Aceh Besar District, Indonesia
BT  - Proceedings of the International Conference on Law, Governance and Islamic Society (ICOLGIS 2019)
PB  - Atlantis Press
SP  - 264
EP  - 270
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200306.225
DO  - 10.2991/assehr.k.200306.225
ID  - 2020
ER  -