Analisis Yuridis Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Atas Inbreng Pendirian Perseroan Terbatas
ABSTRAK
Pendirian Perseroan mensyaratkan setiap pendiri Perseroan wajib mengambil
bagian saham pada saat Perseroan didirikan. Penyetoran modal atas saham yang diambil
dapat dilakukan dalam bentuk lain (inbreng), berupa tanah dan/atau bangunan.
Pemasukan tanah dan/atau bangunan ke dalam Perseroan adalah pengalihan hak atas
tanah dan/atau bangunan dari orang pribadi kepada Perseroan sebagai penyertaan modal
pada Perseroan. Pemasukan (inbreng) tersebut dikenakan BPHTB. Pemungutan BPHTB
sangat penting dalam proses peralihan hak atas tanah dan/atau bangunan karena PPAT
dilarang untuk menandatangani akta peralihan hak sebelum wajib pajak melunasi
BPHTB. Permasalahan pada penelitian ini adalah bagaimana proses hukum inbreng tanah
dan/atau bangunan ke dalam pendirian Perseroan, bagaimana status hukum hak atas tanah
dan/atau bangunan setelah diinbrengkan ke dalam pendirian Perseroan serta bagaimana
pengenaan BPHTB atas perolehan hak karena inbreng tanah dan/atau bangunan ke dalam
pendirian Perseroan.
Penelitian ini bersifat preskriptif analitis, dengan pendekatan perundangundangan yang dilakukan dengan mencari dan menelaah semua peraturan perundangundangan dan regulasi yang bersangkut paut dengan isu hukum yang sedang ditangani.
Jenis penelitian ini adalah yuridis normatif karena didukung oleh data yang diperoleh dari
pustaka dengan jalan mengumpulkan data sekunder baik berupa bahan hukum primer,
bahan hukum sekunder dan bahan hukum tersier. Teknik pengumpulan data yakni studi
pustaka dan wawancara narasumber Notaris/PPAT di kota Medan dan kabupaten
Langkat.
Hasil penelitian menyimpulkan bahwa inbreng harus dicantumkan dalam akta
pendirian, dilakukan penilaian oleh ahli penilai yang tidak terafiliasi Perseroan dan
diumumkan surat kabar. Perseroan tidak dapat memiliki tanah dengan status hak milik.
Status hak atas tanah yang dapat dimiliki adalah hak guna usaha, hak guna bangunan dan
hak pakai. Dengan demikian, jika tanah yang diinbrengkan berstatus hak milik maka
harus dilakukan penurunan hak. Perseroan dikenakan kewajiban membayar BPHTB
sebelum penandatanganan Akta Pemasukan ke dalam Perusahaan dihadapan PPAT.
Kendala yang sering dihadapi PPAT adalah para pihak yang menghadap PPAT biasanya
tidak mengetahui prosedur/tata cara pembayaran BPHTB sehingga masih membutuhkan
bantuan jasa PPAT dalam pengisian SSPD-BPHTB dan dalam melakukan pembayaran
BPHTB secara langsung ke bank yang ditunjuk dan ditentukan hanya bank yang ditunjuk
saja yang boleh menerima pembayaran BPHTB.
Disarankan agar perlu adanya sosialisasi mengenai prosedur/tata cara
pembayaran BPHTB dan dalam pengisian SSPD-BPHTB dikarenakan tingkat kesadaran
masyarakat masih sangat terbatas pada kewajiban pembayaran BPHTB dan dalam
prosedur/tata cara pembayaran BPHTB sehingga masih sering membutuhkan bantuan
jasa PPAT dalam pengisian SSPD-BPHTB serta dalam melakukan pembayaran BPHTB
secara langsung ke bank yang ditunjuk. Hendaknya bank tempat penyetoran BPHTB
tidak dibatasi.
Kata Kunci : Pendirian Perseroan Terbatas, Inbreng Tanah, BPHTB
i
Universitas Sumatera Utara
ABSTRACT
The establishment of a corporation requires that every person who wants to
set up a corporation has to be a stockholder at the time it is established. The capital
payment for the stock can use in a different form (inbreng) such as a plot of land
and/or a building. The payment of land and/or building to the stock is a the
transferring of the rights for land and/or building use from an individual to the
corporation as a capital participation in the corporation. BPHTB is levied to the
payment (inbreng). The payment for BPHTB is very important in the process opg
transferring of the rights for land and/or building use because PPAT (official
empowered to draw up deeds) is prohibited to sign the deed of the transferring of the
rights before a taxpayer pays off BPHTB. The problems in the research were as
follows: how about the process of land and/or building after it was transferred into
the establishment of a corporation, how about the legal status of the rights of land
and/or building after it was transferred into the establishment of a corporation, and
how about BPHTB levied on the right acquisition because of the transferring of land
and/or building into the establishment of a corporation.
The research was prescriptive analytic with legal provisions approach which
was aimed to seek and to analyze all legal provisions and regulations related to legal
issues being handled. The type of the research was judicial normative since it was
supported by the data obtained from the library research by gathering secondary
data which consisted of primary, secondary, and tertiary legal materials. The data
were gathered by conducting library research and interviews with the source
persons: Notaries/PPAT in Medan and in Langkat District.
The result of the research showed that inbreng must be attached in the
establishment certificate and was assessed by professional assessors who do not
affiliate with the Corporation; the result was announced in newspapers. A
Corporation is not allowed to own land in ownership status. The Land Rights, which
can be owned, are concession, building rights, and rights to use. Therefore, if the
transferred land has the status of ownership, the transfer of rights should be
performed. In this case, the Corporation is required to pay for BPHTB before the
transferring deed into the Corporation is signed before a Notary. The problem
usually faced by PPAT is that the persons appearing before PPAT usually do not
know about the procedures of paying BPHTB so that they still need help from PPAT
in filling out SSPD-BPHTB, and in paying BPHTB directly to the appointed Bank
because only the appointed Bank which has the right to receive BPHTB payment.
It is recommended that socialization in the procedures of paying BPHTB and
filling out SSPD-BPHTB since people’s awareness of their duty to pay for BPHTB is
still very limited. Therefore, they need help from PPAT in filling out SSPD-BPHTB
and paying for BPHTB directly to the appointed Bank. It is also recommended that
several banks should be needed as the place for paying BPHTB.
Keywords: Establishment of Corporation, Land Inbreng, BPHTB
ii
Universitas Sumatera Utara
Pendirian Perseroan mensyaratkan setiap pendiri Perseroan wajib mengambil
bagian saham pada saat Perseroan didirikan. Penyetoran modal atas saham yang diambil
dapat dilakukan dalam bentuk lain (inbreng), berupa tanah dan/atau bangunan.
Pemasukan tanah dan/atau bangunan ke dalam Perseroan adalah pengalihan hak atas
tanah dan/atau bangunan dari orang pribadi kepada Perseroan sebagai penyertaan modal
pada Perseroan. Pemasukan (inbreng) tersebut dikenakan BPHTB. Pemungutan BPHTB
sangat penting dalam proses peralihan hak atas tanah dan/atau bangunan karena PPAT
dilarang untuk menandatangani akta peralihan hak sebelum wajib pajak melunasi
BPHTB. Permasalahan pada penelitian ini adalah bagaimana proses hukum inbreng tanah
dan/atau bangunan ke dalam pendirian Perseroan, bagaimana status hukum hak atas tanah
dan/atau bangunan setelah diinbrengkan ke dalam pendirian Perseroan serta bagaimana
pengenaan BPHTB atas perolehan hak karena inbreng tanah dan/atau bangunan ke dalam
pendirian Perseroan.
Penelitian ini bersifat preskriptif analitis, dengan pendekatan perundangundangan yang dilakukan dengan mencari dan menelaah semua peraturan perundangundangan dan regulasi yang bersangkut paut dengan isu hukum yang sedang ditangani.
Jenis penelitian ini adalah yuridis normatif karena didukung oleh data yang diperoleh dari
pustaka dengan jalan mengumpulkan data sekunder baik berupa bahan hukum primer,
bahan hukum sekunder dan bahan hukum tersier. Teknik pengumpulan data yakni studi
pustaka dan wawancara narasumber Notaris/PPAT di kota Medan dan kabupaten
Langkat.
Hasil penelitian menyimpulkan bahwa inbreng harus dicantumkan dalam akta
pendirian, dilakukan penilaian oleh ahli penilai yang tidak terafiliasi Perseroan dan
diumumkan surat kabar. Perseroan tidak dapat memiliki tanah dengan status hak milik.
Status hak atas tanah yang dapat dimiliki adalah hak guna usaha, hak guna bangunan dan
hak pakai. Dengan demikian, jika tanah yang diinbrengkan berstatus hak milik maka
harus dilakukan penurunan hak. Perseroan dikenakan kewajiban membayar BPHTB
sebelum penandatanganan Akta Pemasukan ke dalam Perusahaan dihadapan PPAT.
Kendala yang sering dihadapi PPAT adalah para pihak yang menghadap PPAT biasanya
tidak mengetahui prosedur/tata cara pembayaran BPHTB sehingga masih membutuhkan
bantuan jasa PPAT dalam pengisian SSPD-BPHTB dan dalam melakukan pembayaran
BPHTB secara langsung ke bank yang ditunjuk dan ditentukan hanya bank yang ditunjuk
saja yang boleh menerima pembayaran BPHTB.
Disarankan agar perlu adanya sosialisasi mengenai prosedur/tata cara
pembayaran BPHTB dan dalam pengisian SSPD-BPHTB dikarenakan tingkat kesadaran
masyarakat masih sangat terbatas pada kewajiban pembayaran BPHTB dan dalam
prosedur/tata cara pembayaran BPHTB sehingga masih sering membutuhkan bantuan
jasa PPAT dalam pengisian SSPD-BPHTB serta dalam melakukan pembayaran BPHTB
secara langsung ke bank yang ditunjuk. Hendaknya bank tempat penyetoran BPHTB
tidak dibatasi.
Kata Kunci : Pendirian Perseroan Terbatas, Inbreng Tanah, BPHTB
i
Universitas Sumatera Utara
ABSTRACT
The establishment of a corporation requires that every person who wants to
set up a corporation has to be a stockholder at the time it is established. The capital
payment for the stock can use in a different form (inbreng) such as a plot of land
and/or a building. The payment of land and/or building to the stock is a the
transferring of the rights for land and/or building use from an individual to the
corporation as a capital participation in the corporation. BPHTB is levied to the
payment (inbreng). The payment for BPHTB is very important in the process opg
transferring of the rights for land and/or building use because PPAT (official
empowered to draw up deeds) is prohibited to sign the deed of the transferring of the
rights before a taxpayer pays off BPHTB. The problems in the research were as
follows: how about the process of land and/or building after it was transferred into
the establishment of a corporation, how about the legal status of the rights of land
and/or building after it was transferred into the establishment of a corporation, and
how about BPHTB levied on the right acquisition because of the transferring of land
and/or building into the establishment of a corporation.
The research was prescriptive analytic with legal provisions approach which
was aimed to seek and to analyze all legal provisions and regulations related to legal
issues being handled. The type of the research was judicial normative since it was
supported by the data obtained from the library research by gathering secondary
data which consisted of primary, secondary, and tertiary legal materials. The data
were gathered by conducting library research and interviews with the source
persons: Notaries/PPAT in Medan and in Langkat District.
The result of the research showed that inbreng must be attached in the
establishment certificate and was assessed by professional assessors who do not
affiliate with the Corporation; the result was announced in newspapers. A
Corporation is not allowed to own land in ownership status. The Land Rights, which
can be owned, are concession, building rights, and rights to use. Therefore, if the
transferred land has the status of ownership, the transfer of rights should be
performed. In this case, the Corporation is required to pay for BPHTB before the
transferring deed into the Corporation is signed before a Notary. The problem
usually faced by PPAT is that the persons appearing before PPAT usually do not
know about the procedures of paying BPHTB so that they still need help from PPAT
in filling out SSPD-BPHTB, and in paying BPHTB directly to the appointed Bank
because only the appointed Bank which has the right to receive BPHTB payment.
It is recommended that socialization in the procedures of paying BPHTB and
filling out SSPD-BPHTB since people’s awareness of their duty to pay for BPHTB is
still very limited. Therefore, they need help from PPAT in filling out SSPD-BPHTB
and paying for BPHTB directly to the appointed Bank. It is also recommended that
several banks should be needed as the place for paying BPHTB.
Keywords: Establishment of Corporation, Land Inbreng, BPHTB
ii
Universitas Sumatera Utara