PERLINDUNGAN HUKUM PEMBELI DALAM PPJB TIDAK LUNAS TERKAIT PENGENAAN PAJAK BPHTB BERDASARKAN PP NO. 35 TAHUN 2023 DI DKI JAKARTA

In real estate transactions, buyers are required to settle the BPHTB tax. According to Government Regulation No. 35 of 2023, prospective buyers must pay the BPHTB tax at the time of signing the Preliminary Sale and Purchase Agreement (PPJB). This study examines two main issues: first, whether the imposition of BPHTB tax during the PPJB stage in land and building transactions in the Jakarta Special Capital Region complies with the established principles of BPHTB tax collection; and second, how legal protection is provided for buyers who have already paid the BPHTB tax but later cancel the PPJB in the same region. The research adopts a normative approach, utilizing secondary data that are analyzed qualitatively. The findings reveal that although the implementation of BPHTB payment regulations is underway, it does not fully align with the intended concept and definition of the BPHTB tax. Moreover, the legal protection mechanism for BPHTB payments in the event of a PPJB cancellation primarily through the processes of tax refund (restitution) and transfer of ownership requires further review. Such a review is necessary to ensure legal certainty and to adequately safeguard the rights of buyers throughout the property transaction process.