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159
EFFORTS TO INCREASE REGIONAL ORIGINAL INCOME
THROUGH LAND VALUE ZONE IN MERAUKE DISTRICT
Romi Yacobus, Ariyanto, Jayanti Puspitaningrum, Najamuddin Gani, Maria Yeti Andrias
Yapis University, Papua, Indonesia
Email: romiyacobus@gmail.com, ariyanto@uniyap.ac.id, jayantipuspita0611@gmail.com,
najamuddingani2019@gmail.com, yetiandrias1973@gmail.com
Abstract
Regional legal products are regulations established by the regional government and the Regional People's
Representative Council (DPRD), for example regional regulations, regional head regulations and/or other
regulations issued by the Regional Government. The Decree of the Merauke Regent regarding the
Determination of Land Value Zones and Selling Value of Land Objects was a decision issued to increase the
local revenue of Merauke Regency, but in reality there is still a legal vacuum so that the benefits and sense of
justice in society have not been fulfilled. Therefore, the local government and DPRD can review and be
encouraged to become a Regional Regulation and/or Regional Head Regulation. This study aims to: (know the
legal structure in an effort to increase local revenue through land value zones in Merauke Regency.
Keywords
:
Legal Construction, Regional Original Income, Land Value Zone.
INTRODUCTION
Even though the regional government has been given the authority which has full
autonomy guaranteed by the state and has been regulated in law, namely to regulate and
manage its own household affairs , there are certain matters in this system which fall under
the authority of the central government which are directly related to the interests of the state.
These matters are in the form of monetary, defence, security, justice, some are related to
education which are still handled directly by the central government (Yudoyono, 2001).
Regional Regulations, later abbreviated as Regional Regulations, are local government
policies that are implemented. One of several policies is the product of regional law which
was proposed by the Regional Head and the initiative of the DPRD. From harmonized
regional regulations that do not conflict with statutory regulations which according to a
higher level hierarchy, and the scope of which is not allowed for a regional regulation to be
used in other regions. The authority in an area is very important with the authority to regulate
and manage its own area, namely how the local government has the authority to
establish/appropriate a regional regulation in accordance with the needs of the community
(Soejito, 1989). In addition to regional regulations, the Regional Government can make other
regulations, for example Regional Head Regulations both at the provincial and district/city
levels in accordance with the legal system in statutory regulations (Zarkasi, 2010).
Regional Own Revenue consists of the results of regional taxes, regional levies, results
of regionally owned companies and results of other regional wealth management which are
separated from others (Hafandi & Romandhon, 2020). Legitimate regional income is income
originating from government donations, other donations regulated by laws and regulations
and other legal income (Yanti, 2016).
Sales Value of Tax Objects (NJOP) is the basis for imposing land and building tax
which is determined through a certain analysis model based on the technical provisions in
force at the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia
(Ambarita, Subiyanto, & Yuwono, 2016). The NJOP, which is the basis for imposing land
Injuruty: Interdiciplinary Journal and Humanity
Volume 2, Number 3, March 2023
e-ISSN: 2963-4113 and p-ISSN: 2963-3397
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and building tax, should be in accordance with the Average Indicated Value (NIR) that
applies in the area concerned. If the NJOP does not match the NIR, then the NIR, which
should be able to represent land values, cannot be land values in a certain zone. The zone is a
geographical zone consisting of a group of land parcels that have the same land value, so it is
also called the Land Value Zone (ZNT). NIR which cannot represent the value of the land in
the zone, will result in the formation of ZNT being incompatible, so that there will also be a
discrepancy with the stipulation of PBB on several land parcels (Sibarani, Lubis, & Rahmadi,
2021). In a sense, that each region makes a policy to map the area by going through the Land
Value Zone which is a determinant of land value as well as a reference for the Selling Value
of Tax (NJOP) and Land and Building Tax (PBB) with the aim of increasing local revenue by
provide processing of land and building rights to the community, both individuals and legal
entities by imposing Land and Building Rights Acquisition Fees (BPHTB).
Regional Original Revenue (PAD) of Merauke Regency in 2019 – 2021, shows that it
has decreased from year to year. However, in the regional tax and regional retribution sector,
according to the data obtained from the Merauke Regency Regional Revenue Agency, it can
increase and there is an increase but not significantly according to the expectations of the
local government. In rhythm during the interview the Head of Bookkeeping, Billing and
Regional Treasury of the Merauke Regency Regional Revenue Agency Katarina Rumaseuw,
S.Sos, on Friday 10 June 2022, at 15.00 wit , explained that it was true as the data
issued/published by the Regency Regional Revenue Agency Merauke.
The legal basis for mapping Land Value Zones (ZNT) that has been determined by the
Regional Government is through a Decree of the Merauke Regency Regent concerning the
Determination of Land Value Zones and Selling Values of Land Objects as the Basis for
Imposition of Land and Building Tax for Several Sub-Districts in the Merauke District,
Merauke Regency in 2016. Thus, in accordance with the legal system, there is a legal void in
the implementation of regional government in managing regional finances through local
revenue (PAD), especially ZNT. This means that the Merauke Regent's Decree compared to
regional regulations and/or regional head regulations in accordance with the legal system in
Indonesia has not been regulated more clearly both formally and materially so that it is
necessary to be encouraged to make a regional legal product such as regional regulations
and/or other regulations.
According to (Kartasapoetra, 1987), decentralization is defined as the transfer of affairs
from the central government to the regions to become their household affairs. This handover
aims to prevent the concentration of power, finance and as a democratization of government,
to involve the people who are responsible for the administration of governance in the regions.
In the same way as E. Koswara stated, decentralization is the process of handing over
governmental affairs that were originally included in the authority of the central government
to regional government bodies or institutions so that they become household affairs so that
these affairs turn to regional governments and become the responsibility of local governments
(Kosworo, 2001).
To form regional legal products, namely regional regulations and/or other regulations
(Provincial, Regency/City) as implied in Law Number 12 of 2011 concerning " Formation of
Legislation ", it is necessary to pay attention to or must contain a solid foundation to become
consideration. The foundations for forming a legal product, especially regional legal products
and/or other regulations at the regional level, are as follows:
1. Philosophical foundation, which describes that " the regulations formed take into account
the view of life, awareness, and legal ideals which include the spiritual atmosphere and the
philosophy of the Indonesian people which originate from Pancasila and the Preamble of
the 1945 Constitution ".
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2. Sociological Basis, which describes that " regulations are formed to meet the needs of
society in various aspects ".
3. The Juridical Foundation, which describes that " rules are formed to overcome legal
problems or fill legal voids by taking into account existing rules, which will be changed,
or which will be revoked in order to guarantee legal certainty and a sense of justice for the
community " (King Faizal Sulaiman, 2017).
Thus land in a juridical sense can be interpreted as the surface of the earth. In the
opinion of Jhon Salindeho stated that land is an object of economic value in the eyes of the
Indonesian people, it is also the one that often gives vibrations in peace and often causes
shocks in society, then it is also the one that often causes delays in the implementation of
development. Based on the understanding of land stated above, it can provide an
understanding that land has a very high economic value so that it is everyone's obligation to
maintain and maintain its existence as an object of economic value because besides that land
is also useful for the implementation of development, land also often causes various kinds of
problems. for humans so that its use needs to be controlled as well as possible so that does
not cause problems in people's lives (Salindeho, 1987).
In the applicable land law in Indonesia, it is also recognized that jurisdiction over land
does not give the authority to physically control the land in question. For example, if there is
a loan at the Bank with land as collateral, the creditor holding the collateral right to the land
actually has jurisdiction over the land that is used as the collateral, but the physical ownership
of the land is still with the land owner.
Meanwhile, customary rights are regulated in article 3 in conjunction with article 5 of
the BAL. Ulayat rights are a series of authorities and obligations of a customary law
community relating to land located within their territory. This right includes all land within
the area of the legal community concerned, whether it is already owned by someone with
individual rights or not. Holders of customary rights are customary law communities, while
objects of customary rights are all land within the territory of the territorial customary law
community concerned. Ulayat rights have the power to apply internally and externally. Get in
touch with its citizens. While the powers that apply outside in relation to members of
customary law, which is called "outsiders" or "foreigners".
Local Own Revenue (PAD) can be seen as an indicator to measure the level of
dependence of a region on the central government. The ability of an area can be seen from the
size of the PAD obtained by an area. In principle, the greater the contribution of PAD to the
APBN, the lower the level of regional dependence on the central government. The issuance
of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies has implications
for further strengthening regional governments in processing regional taxes and user charges.
Based on regulations In this case, the region has the right to use levies to the public and place
taxation as a source of regional income. Land and Building Tax (PBB) and Land and
Building Rights Acquisition Fees (BPHTB) are revenues from the tax sector that have great
potential for the regions .
Sales Value of Tax Objects (NJOP) has been used as the basis for the imposition of
PBB. The process of determining the NJOP must comply with the provisions of the Fair
Market Value (NPW), so the government is not wrong if it hopes that the NJOP is the same
as the market value. But in reality the NJOP is often not in accordance with the NPW, this
underlies the development of a market price valuation system using the Land Value Zone
Map (ZNT). A ZNT map is a map that depicts a geographical zone consisting of a group of
tax objects that have one Average Indicated Value (NIR) which is limited by the boundaries
of control or ownership of tax objects in one village or sub-district administrative area.
Making a ZNT map requires data in the form of land prices based on market values as textual
information (Laoh & Ratulangi, 2017).
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From the description of the background, this research is focused legal structure in an
effort to increase local revenue (PAD) through land value zones (ZNT) in Merauke district.
This research aims to find out and analyze the substance of the law in an effort to increase
local revenue (PAD) through the land value zone (ZNT) in Merauke Regency.
METHOD RESEARCH
The author in conducting this research uses the type Empirical Juridical
research . That is, juridically , discussing problems using legal materials includes
both primary law and secondary law, while empirically, it means looking at the facts
and facts in the field using primary data obtained from the field. This type of
approach is a type of normative juridical approach. This means that the approach by
discussing the doctrines or principles and statutory regulations ( statte approach )
related to research.
RESULT AND DISCUSSION
PAD obtained by the local government of Merauke regency is of course regulated in
statutory regulations in this case regional legal products such as regional regulations and/or
other regulations. The policy of the Regional Government of Merauke Regency to increase
PAD through the Land Value Zone with a regulation which is a legal umbrella, namely the
Decree of the Merauke Regent. Thus, the legal system in the hierarchy of laws and
regulations is of course an individual policy taken by a Regional Head so that the Merauke
Regent's Decree has not been regulated properly and correctly as in the formation of statutory
regulations. From the decision of the Merauke Regent, it can be seen that there is a legal
vacuum both in terms of substance and subjectivity, for example at the time of the Land and
Building Rights Acquisition Fee (BPHTB), everyone can manipulate receipts in this way
which can harm the local government. Therefore, in order to obtain optimal results, it is
necessary to regulate again in Regional Regulations and/or other Regulations
The formation of regional regulations and/or other regulations within the Merauke
district government environment is certainly inseparable from the legal system, namely the
legal structure, legal substance and legal culture. such as: Merauke Regency Regional
Revenue Agency, Merauke Regency National Land Agency and PPAT in the Merauke
Regency area.
In order to know the functions of each legal structure, it is deemed necessary to
describe the duties and/or working relationships between the legal structures in the formation
of regional regulations and/or other regulations as follows:
1. Regional Government of Merauke Regency
In Article 65 paragraph (1) letter d, and paragraph 3 of Law Number 23 of 2014
concerning Regional Government, it is regulated regarding the Duties, Authorities,
Obligations and Rights of Regional Heads and Deputy Regional Heads that "Compile and
submit draft Regional Regulations concerning APBD, the draft regional regulation on
changes to the APBD, and the draft regional regulation on accountability for the
implementation of the APBD to the DPRD to be discussed together”. The Merauke
Regency Regional Government through the Merauke Regency Regional Revenue Agency
in an effort to increase Regional Original Income (PAD) of course with various
innovations and creativity that is carried out so that PAD can increase in one way, namely
creating a legal umbrella through the Land Value Zone in the Merauke regency area.
Currently, the Regional Revenue Agency for Merauke Regency has created a scheme for
increasing PAD with a policy of issuing a Decree from the Merauke District Head
concerning the Determination of Zones for Land Value and Selling Value of Taxable
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Objects as the Basis for Imposing Land and Building Tax for several Sub-Districts in
Merauke District, Merauke Regency.
The Merauke Regency Regional Revenue Agency is a representation of the Merauke
district government, duties and responsibilities as stipulated in Article 4 paragraph (2)
letter d, Merauke Regency Regional Regulation Number 7 of 2016 concerning the
Formation and Structure of the Merauke Regency Regional Apparatus that " Revenue
Agency Regions with Typelogy A carry out the function of supporting the management of
taxes, fees and other regional revenues. To form and/or draw up a Regional
Regulation/Regional Head Regulation, especially in Merauke district, as the draft regional
regulation made by the Regional Revenue Agency will then be discussed together with the
Legal Section of the Merauke Regency Regional Secretariat and then proceed with the
Regional People's Representative Council (DPRD) Merauke Regency to approve or ratify
in line with Presidential Regulation Number 87 of 2014 concerning Regulations for
Implementing Law Number 12 of 2011 concerning Formation of Legislation with the
following stages:
a. Planning Stages;
b. Stages of Preparation;
c. Discussion Stages;
d. Determination/approval stages; and
e. Stages of Invitation.
In Article 9 paragraph (1) Merauke Regency Regent Regulation Number 56 of 2019
concerning Duties, Functions and Job Descriptions of the Regional Secretariat explains
that:
The Legal Department has the task of carrying out studies and/or formulating policy
materials, carrying out control and fostering technical administration in the field of law
which includes laws and regulations, legal aid, and human rights as well as legal
documentation and counseling. This means that each Regional Work Unit (SKPD) that
proposes a draft regional regulation (Perda) and/or other regulations for each SKPD, will
be brought to the Sedta Legal Section of Merauke Regency for review before being
submitted to the Merauke Regency DPRD, which will then be discussed. and then ratified
together in accordance with local regulations and/or other regulations for which they are
intended. In line with the interview with the Head of the Legal Section of the Regional
Secretariat of Merauke Regency, Viktor Kaizepo, SH,.M.Kn on Thursday, April 21, 2022,
at 23.45 wit that "every regional regulation and/or other regulations which are regional
legal products, of course each SKPD will be submitted however, it must be brought to the
Legal Section of the Regional Secretariat for review before being brought to the Merauke
Regency DPRD for further discussion and approval. In connection with the Decree of the
Merauke Regent regarding the Determination of Land Value Zones and the Selling Value
of Taxable Objects as the Basis for Imposing Land and Building Tax for several Sub-
Districts at the Merauke Regency District level, of course it is still a stipulation that does
not regulate in detail according to the content of the material so that the Head of the Legal
Section of the Regional Secretariat Merauke Regency agreed to be reviewed and pushed to
make a Regional Regulation concerning Land Value Zones. Thus it is the case, to increase
Merauke District Original Revenue (PAD).
Regional Original Revenue (PAD) receipts at the Merauke Regency Regional
Revenue Agency are available through several sources including:
a. Local tax
Based on Law Number 34 of 2000 concerning Amendments to Law Number 8 of
1997 concerning Regional Taxes and Regional Levies, local taxes, hereinafter referred
to as taxes, are obligatory contributions issued by individuals or entities to the region
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without applicable direct compensation, which used to finance the implementation of
local government for regional development.
b. Regional Retribution
Apart from regional taxes, a source of regional income that plays a significant
role in contributing to the formation of regional original income (PAD) is regional
levies. Regional fees are one type of regional revenue that is collected as payment or
direct compensation for services provided by the local government to the community.
c. Proceeds of Regional Owned Companies and Results of Processing of Separated
Regional Wealth.
Other revenue (PAD) that occupies an important role after regional taxes and
regional levies is the regional government's share of profits/profits of Regional Owned
Enterprises (BUMD). The purpose of establishing (BUMD) is in the context of creating
jobs or supporting regional economic development after that, BUMD also helps in
serving the community and is a source of regional revenue.
d. Other Legal Regional Revenues
The income of a region is derived from regional original income (PAD). Funds
sourced from regional original income (PAD) are one of the supporting factors in
carrying out regional obligations to finance routine expenditures and regional
development costs and are also a tool to put as much money as possible into the
regional treasury to support the implementation of regional development and to regulate
and improve socio-economic conditions of the service user.
In tune, during an interview with the Head of PBB and BPHTB Regional
Revenue Agency for Merauke Regency, Takdir Hamzah, S.Si,. M.Sc on Friday 22
April 2022, at 09.00 wit explained that "to increase Merauke Regency's PAD, of course
there are several ways to get it, namely PBB and BPHTB, and so far it has been running
well as regulations that have been stipulated through Regional Regulations. In
connection with the Decree of the Merauke Regent regarding the Determination of
Zones for Land Value and Selling Value of Taxable Objects as the Basis for
Determining Bami and Building Taxes in several Sub-Districts in the Merauke District,
Merauke Regency, it is agreed that it needs to be reviewed to improve Merauke
Regency PAD revenue and push for it to become a Regional Regulation”. However,
the Head of the Merauke Regency Regional Revenue Agency Dra. Mujinur, M.Si on
Thursday April 28 2022, at 10.00 wit 's opinion that "it is not agreed that the Merauke
Regent's Decree should be pushed into a Regional Regulation but sufficient with the
Regent's Regulation and/or Merauke District Head's Regulation".
2. Regional People's Representative Council (DPRD) Merauke Regency
Law Number 22 of 2003 concerning the Composition and Position of the
MPR/DPR/DPRD/DPD and Law Number 23 of 2014 concerning Regional Government
have given the authority to make Regional Regulations to the Regional House of
Representatives as mandated in Chapter 3 Article 77 regarding the Functions of the
DPRD, namely the Regency/Municipal DPRD has the functions of Legislation, Budget
and Oversight. The legislative function of the DPRD is the function of forming regional
regulations with the regional head. The formation of regional regulations as material for
legal management at the regional level, in order to realize the needs of the instruments of
laws and regulations in carrying out regional government as well as to accommodate the
aspirations of the people who develop in the regions. In terms of terminology, the meaning
of legislation ( begrip ) is broader than the meaning of regional regulations. Legally, the
legislative function is regional legislation which is the function of DPRD Regencies/Cities
to form Regional Regulations. Local regulations are one of the sources of law in the
Indonesian constitution. Perda also determines the direction of development and
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governance in the region, because it provides the basis and limits on how governance
should be carried out. Regional regulations have two functions, namely as part of the
Legislation and the main basis for formulating government and development policies in
the regions so that these two functions are fulfilled . The Regional People's Representative
Council (DPRD) through the Chairperson of the Merauke Regency DPRD Ir. Drs. Benny
Latumahina during an interview on Monday 18 July 2022, at 10.15 wit explained that "
every increase in Regional Original Income (PAD) carried out by the Regional
Government is of course always supported, but regulations in increasing Merauke
Regency PAD have several sectors not yet regulated such as CPO Palm oil which is
carried out by several companies engaged in the plantation sector and several other
companies has not been regulated in a legal product, in this case regional regulations
(Perda) and/or Merauke Regency Regional Head Regulations which are the legal basis for
increasing PAD. There is a lot of potential in Merauke Regency, but it needs to be
addressed and the Merauke Regency DPRD's function as oversight has not been optimal
so that recently Merauke Regency's PAD has not been on target. Therefore, the authority
granted by the Constitution to the regional government and the Merauke Regency DPRD
in forming regional regulations, the DPRD hereby encourages the Merauke Regency
Regional Government to make regulations in the form of Regional Regulations, especially
specifically Regional Regulations regarding Land Value Zones so that they can be
regulated even better and of course involve the community in participating in the
formation of a statutory regulation” . In line with the interview with the Head of
Bookkeeping, Billing and Regional Treasury of the Merauke Regency Regional Revenue
Agency Katarina Rumasewu, S.Sos on Friday 10 June 2022, at 14.00 wit , explained in
accordance with the duties of the Merauke Regency Regional Revenue Agency that "
Regional Own Revenue ( PAD) Merauke Regency in general fell drastically, apart from
Regional Taxes and Regional Retribution. Therefore, to increase Merauke Regency's
PAD, it is necessary to push for a regional regulation (Perda) regarding Land Value Zones
so that it can be regulated later to increase Merauke Regency's PAD ”.
3. Merauke Regency National Land Agency
Land Agency (BPN) is a non-departmental government agency led by the Head of
the National Land Agency. Based on Article 3 of Presidential Regulation Number 20 of
2015, one of the functions of the National Land Agency is to formulate and implement
land valuation policies at the central, provincial and district/city levels spread throughout
Indonesia.
To implement laws and regulations by the Merauke Regency National Land Agency
and support local government programs, one of them is the mapping of Land Value Zones
(ZNT). Stages of Establishment of Land Value Zone mapping are as follows:
a. Preparation;
b. Initial Zone Creation;
c. Survey;
d. Data entry;
e. Calculations and Analysis;
f. Data processing; and
g. Reporting.
During an interview , the Head of the Office of the Merauke Regency National Land
Agency Pieter T. Waromi, S.Si on Tuesday, June 7 2022 at 12.00 wit , explained that "
The legal basis for establishing Land Values is the Agrarian and Spatial Planning
Regulations/National Land Agency Number 8 of 2015 concerning Organization and Work
Procedure of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency
(BPN). The purpose of mapping the Land Value Zone (ZNT) is to obtain Non-Tax State
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Revenue (PNBP) within the Ministry of Agrarian Affairs and Spatial Planning/National
Land Agency and to increase revenue from Local Own Revenue (PAD) for the local
government of Merauke Regency. From the Merauke Regency National Land Agency, it
strongly supports the increase in Locally Own Revenue (PAD) with the Merauke Regent's
Decree on the Determination of Zones for Land Value and Selling Value of Tax Objects as
the Basis for Imposing Land and Building Tax in several Sub-Districts at the Merauke
Regency District level, it needs to be reviewed. and we are pushing for this to be made
into a regional regulation (PERDA) because once a regional regulation has been made, it
can be regulated in terms of content so that the cooperative relationship between the
Regional Revenue Agency of Merauke Regency and the Land Deed Making Officer is
properly regulated. It was also explained that the Land Value Zones for the benefit of each
area were made by the National Land Agency, especially for the Merauke Regency area,
depending on the Merauke district government, in this case the Merauke Regency
Regional Revenue Agency, to involve the Merauke Regency National Land Agency to
cooperate in making the mapping of zones. Land Value. With the existence of a Land
Value Zone Regulation, it will reduce legal actions carried out by both unscrupulous
people and agencies/institutions authorized by the state and can be detrimental to the state
and/or the local government itself.
4. Notary and PPAT (Land Deed Making Official)
Every legal subject (person or legal entity) to obtain Land and Building Rights
Acquisition Fees (BPHTB), BPHTB management, namely the Merauke Regency Regional
Revenue Agency which is inseparable from the Land Deed Making Officer (PPAT) which
has been regulated in laws and regulations .
Making Land Deeds explains that: authentic deeds regarding certain legal actions
regarding land rights or ownership rights for Compensation for Flats.
The main duties and authorities of the PPAT relating to BPHTB are regulated in
Article 2 paragraph (1) and paragraph (2) of the Government Regulation of the Republic
of Indonesia Number 37 of 1998 concerning Position Regulations for Land Deed Making
Officers explaining that:
a. The main task of the PPAT is to carry out part of the land registration activities by
drawing up deeds as evidence that certain legal actions have been taken regarding land
rights or ownership rights to flats, which will be used as the basis for the registration of
changes to land registration data resulting from said legal action.
b. The legal actions referred to in paragraph (1) are as follows:
1) Buying and selling;
2) Exchange;
3) Grants;
4) Entry into the company (inbreng);
5) Distribution of joint rights;
6) The granting of building use rights/use rights over land rights Owned by;
7) Granting Mortgage Rights;
8) Authorization to impose Mortgage Right.
In connection with the interview with the Land Deed Official (PPAT) Dr. H. Ahmad
Ali Muddun, SH,.M.Kn on Tuesday April 26 2022, at 11.30 wit , explained that " the
authority that has been given by law, where there is a cooperative relationship between the
Merauke Regency National Land Agency and the Revenue Agency In essence, the
Merauke Regency area as a Land Deed Making Officer (PPAT) always supports the
Merauke Regency regional government to increase Local Own Revenue (PAD) for
regional progress and people's welfare. The Land Value Zone (ZNT) is currently known
only in the form of a Merauke Regent Decree which is stipulation in nature in the sense
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that it is not regulated in a comprehensive manner so that it is seen that there is still a legal
vacuum here and it can also be when the community is conducting transactions in the form
of land, of course it can also be engineered which can harm the government area.
Therefore, the government can review and make regional regulations so that the role of the
PPAT in the provisions that will be stipulated in the contents of the material later can act
more broadly and assist local governments by facilitating the process of receiving regional
income through Land and Building Rights Acquisition Fees (BPHTB)".
In tune with that, at a different time and in a different office the author conducted an
interview with another Land Deed Official (PPAT), namely Rini Widyanti, SH, M.Kn on
Wednesday 13 July 2022, at 09.00 wit, explaining that " Regent's Decree Merauke relating
to the Determination of Land Value Zones and the Selling Value of Tax Objects as the
Basis for Imposing Land and Building Tax for several Sub-Districts and/or
Decrees/Circular Letters or the like issued relating to Land Value Zones needs to be
reviewed because there is still a legal vacuum. Land and Building Rights Acquisition Fees
(BPHTB) which were obtained by the community when processing through the Merauke
Regency Regional Revenue Agency, there were indications that receipts were tampered
with as one of the conditions for obtaining BPHTB. PPAT always supports the increase in
Merauke Regency's PAD, by mapping the Land Value Zones PPAT encourages the
change from the Merauke Regent's Decree relating to the Land Value Zone (ZNT) into a
regional regulation that can regulate in detail which then involves various elements so that
local regulations that formed can be allocated according to the needs of the community
and the regional government of Merauke Regency".
CONCLUSION
The Legal Structure in an effort to increase Regional Original Income (PAD) through
the Land Value Zone (ZNT) in Merauke Regency, namely the active role of the Regional
Government and the Merauke Regency DPRD and is inseparable from other entities such as
the Merauke Regency National Land Agency and Land Deed Officials (PPAT) ). In order to
realize quality and directed legal substance, it is certain that the roles of institutions/agencies
support each other so that what is targeted is in accordance with reality. The legal substance
here is a regional legal product that will be formed in the form of a Regional Regulation
and/or a Merauke Regency Regional Head Regulation.
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Erwan Seti Nugroho, Siti Hamidah Rustiana, Haris Sarwoko (2023)
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Injurity - Interdiciplinary Journal and Humanity
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