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Abstrak :
Perjanjian pengikatan jual beli atas unit properti yang meningkat diindikasikan terjadinya penghindaran pajak bea perolehan hak atas tanah dan bangunan di ibukota Jakarta. Upaya untuk mencegah terjadinya penghindaran pajak tersebut, Pemerintah Provinsi DKI Jakarta telah menerbitkan kebijakan pajak bea perolehan hak atas tanah dan/atau bangunan atas perjanjian pendahuluan pengikatan jual beli sebagai kredit pajak daerah. Penelitian ini bertujuan untuk menganalisis kebijakan bea perolehan hak atas tanah dan bangunan atas perjanjian pengikatan jual beli ditinjau dari kepastian hukum, serta dampaknya bagi masyarakat dan pengembang properti. Penelitian ini menggunakan metode kualitatif deskriptif. Hasil analisis menemukan ketidakpastian hukum atas kebijakan bea perolehan hak atas tanah dan bangunan atas perjanjian pengikatan jual beli karena bertentangan dengan peraturan yang lebih tinggi (lex speialis les generalis) berimplikasi tidak dapat mewujudkan fungsi budgetair, tidak memenuhi prinsip fleksibilitas administrasi sebagai Kredit Pajak Daerah, tidak memenuhi prinsip keberterimaan secara politis karena pendefinisiannya mengandung multi interpretasi dan tidak memenuhi substansi dasar pengenaan pajak terutang. Dampak kebijakan tersebut bagi masyarakat secara ekonomis menjadi beban dan tidak adil, sedangkan bagi pengembang properti akan mengalami kesulitan menerapkan ketentuan pengenaan bea perolehan hak atas tanah dan bangunan saat ditandatangani perjanjian pengikatan jual beli dengan pihak calon pembeli karena kebijakan tersebut bertentangan dengan Undang-Undang Perpajakan. ......The increase in the sale and purchase agreement on property units is an indication of the avoidance of taxes on the acquisition of land and building rights in the capital city of Jakarta. In an effort to prevent such tax evasion, the Provincial Government of DKI Jakarta has issued a tax policy on the acquisition of land and/or building rights on the preliminary agreement for binding sale and purchase as a local tax credit. This study aims to analyze the policy for the acquisition of land and building rights for binding sale and purchase agreements in terms of legal certainty, as well as its impact on the community and property developers. This research uses descriptive qualitative method. The results of the analysis found legal uncertainty over the policy of land and building rights acquisition fees for binding sale and purchase agreements because it was contrary to higher regulations (lex speialis les generalis) which had implications for not being able to realize the budgetair function, not meeting the principle of administrative flexibility as a Regional Tax Credit, fulfills the principle of political acceptance because its definition contains multiple interpretations and does not meet the basic substance of the imposition of tax payable. The impact of this policy on the community is economically burdensome and unfair, while property developers will have difficulty implementing the provisions for imposing duties on the acquisition of land and building rights when the sale and purchase agreement is signed with the prospective buyer because the policy is contrary to the Taxation Law.

Abstrak :
[ABSTRAK
Tesis ini membahas peran Penilai PBB sesuai ketentuan yang berlaku, persepsi atas peran Penilai PBB setelah pengalihan Pajak Bumi dan Bangunan Sektor Pedasaan dan Perkotaan (PBB P2) ke pemerintah daerah, peran aktual Peniilai PBB, dan upaya untuk meningkatkan peran Penilai PBB. Penelitian ini adalah penelitian kualitatif dan data diperoleh dari wawancara dengan Dirjen Pajak dan institusi terkait lainnya. Hasil penelitian menyimpulkan bahwa peran yang masih dilakukan Penilai PBB setelah pengalihan PBB P2 adalah pelatihan, asistensi, keberatan, dan banding. Penilai PBB melakukan peran-peran tambahan seperti penilaian properti, penilaian bisnis, penilaian dukungan terkait PPh Pasal 4 ayat 2, dan penilaian transfer pricing, Hasil penelitian ini menyarankan agar melakukan upaya peningkatan peran Penilai PBB seperti membuat Standar Kompetensi dan Jenjang Kompetensi, membuat diklat spesialisasi, memperbaharui uraian jabatan dan Standard Operating Procedures.

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ABSTRACT
This script describesProperty Tax Functional Employee?s prescribed roles, perceived roles, actual roles, and efforts needed in empowering the roles. This study uses a qualitative approach where the data comes from in-depth interview on Directorate General on Taxes and related agencies. Based on the results, this study concludes that the Property Tax Functional Employee roles after transition were training, assistance, objection, and appeal, besides carry outextra roles such asproperty andbusiness valuation, supporting valuation forImcome Taxes Article 4 Subsection 2, and valuation of assets in transfer pricing, Study results suggest empowering effort such as establish Competency Standard, Competency Stages, specialization training, updating position description and Standard Operating Procedures.;This script describesProperty Tax Functional Employee?s prescribed roles, perceived roles, actual roles, and efforts needed in empowering the roles. This study uses a qualitative approach where the data comes from in-depth interview on Directorate General on Taxes and related agencies. Based on the results, this study concludes that the Property Tax Functional Employee roles after transition were training, assistance, objection, and appeal, besides carry outextra roles such asproperty andbusiness valuation, supporting valuation forImcome Taxes Article 4 Subsection 2, and valuation of assets in transfer pricing, Study results suggest empowering effort such as establish Competency Standard, Competency Stages, specialization training, updating position description and Standard Operating Procedures.;This script describesProperty Tax Functional Employee?s prescribed roles, perceived roles, actual roles, and efforts needed in empowering the roles. This study uses a qualitative approach where the data comes from in-depth interview on Directorate General on Taxes and related agencies. Based on the results, this study concludes that the Property Tax Functional Employee roles after transition were training, assistance, objection, and appeal, besides carry outextra roles such asproperty andbusiness valuation, supporting valuation forImcome Taxes Article 4 Subsection 2, and valuation of assets in transfer pricing, Study results suggest empowering effort such as establish Competency Standard, Competency Stages, specialization training, updating position description and Standard Operating Procedures.;This script describesProperty Tax Functional Employee’s prescribed roles, perceived roles, actual roles, and efforts needed in empowering the roles. This study uses a qualitative approach where the data comes from in-depth interview on Directorate General on Taxes and related agencies. Based on the results, this study concludes that the Property Tax Functional Employee roles after transition were training, assistance, objection, and appeal, besides carry outextra roles such asproperty andbusiness valuation, supporting valuation forImcome Taxes Article 4 Subsection 2, and valuation of assets in transfer pricing, Study results suggest empowering effort such as establish Competency Standard, Competency Stages, specialization training, updating position description and Standard Operating Procedures., This script describesProperty Tax Functional Employee’s prescribed roles, perceived roles, actual roles, and efforts needed in empowering the roles. This study uses a qualitative approach where the data comes from in-depth interview on Directorate General on Taxes and related agencies. Based on the results, this study concludes that the Property Tax Functional Employee roles after transition were training, assistance, objection, and appeal, besides carry outextra roles such asproperty andbusiness valuation, supporting valuation forImcome Taxes Article 4 Subsection 2, and valuation of assets in transfer pricing, Study results suggest empowering effort such as establish Competency Standard, Competency Stages, specialization training, updating position description and Standard Operating Procedures.]