p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 5, No. 1 January 2024 http://jist.publikasiindonesia.id/
Doi: 10.59141/jist.v5i1.880 29
TAXPAYER OBJECTION EFFORTS IN URBAN LAND AND BUILDING TAX
(PBB-P2) DISPUTE (CASE STUDY AT THE REGIONAL REVENUE AGENCY
OF MADIUN CITY)
Andyka Yuliatama A
1*
, Aidul Fitriciada Azhari
2
, Nuria Siswi Enggarani
3
Universitas Muhammadiyah Surakarta, Indonesia
Email : [email protected]
1*
2
,
3
*Correspondence
ABSTRACT
Keywords: Tax law; Tax
Disputes; Legal Remedies;
Taxpayers.
The Madiun City Government is facing problems in resolving tax issues,
which can be resolved through standard tax objection resolution. The
legal basis used is Law No. 28 of 2009 concerning Regional Taxes and
Regional Levies. BAPENDA Madiun City has the authority to manage
land and building taxes based on these regulations. This research aims to
determine legal efforts in filing objections to resolving tax disputes in
the PBB-P2 field and the obstacles taxpayers face in making legal
objections. The research method used is the normative legal research
method. The research results state that taxpayers who feel that the NJOP
value determined by Bapenda is not by the condition of their property
can submit an appeal to the Tax Court Agency. The process begins with
submitting an objection letter to Bapenda within a certain period after
sending the tax notification. If the objection is not accepted, the taxpayer
can appeal to the Tax Court Agency. However, in the case at the Madiun
City Bapenda, the request for an objection to the NJOP value of land and
buildings was not granted. There are several obstacles to legal action for
taxpayers' objections to resolving tax disputes in the urban PBB sector
in Madiun City, such as legal uncertainty and limitations of law
enforcement agencies. Legal reform, increasing the capacity of law
enforcement agencies, and increasing awareness of tax law among the
public are needed to overcome this.
Introduction
In Indonesia, there are several types of taxes, including the Land and Building Tax,
the definition. The land and Building Tax is imposed on the ownership and utilization of
land and buildings in Indonesia (Widari & Ngumar, 2016). The imposition of Land and
Building Tax in Indonesia is based on the idea that land and buildings provide benefits
and a better economic position for people or entities with a right to or benefit from it.
Therefore, it is natural that they are obliged to give part of the benefits or enjoyment
obtained to the State through taxes (Wibowo, 2021). During the process of collecting
Land and Building Tax, sometimes there are differences of opinion or tax disputes
between taxpayers and the government, in this case, the office of the regional revenue
agency of Madiun city, regarding the amount of tax to be paid. Collecting Land and
Building Tax uses the Official Assessment collection system (Justiawal &
Asmanurhidayani, 2023). Official Assessment is a tax collection system that authorizes
the government (fiskus) to determine the amount of tax owed to be paid by taxpayers. In
Andyka Yuliatama A, Aidul Fitriciada Azhari, Nuria Siswi Enggarani
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 1, January 2024 30
this system, taxpayers are passive and wait for tax determination by the fiscus, then pay
the tax owed according to the amount of tax assessment set by the fiscus (Nasution,
Ginting, Bastari, & Barus, 2023).
The tax revenue structure has a vital role and is the most significant component and
the primary source of domestic revenue to support government administration financing
and national development (Setiawan, 2020). Among the sources of revenue or state
revenue from the tax sector is the Land and Rural and Urban Building Tax (PBB-P2),
which is a type of tax levied by the central government in its implementation, is carried
out by the Ministry of Finance through the directorate general of taxes which in its entirety
the revenue is handed over to the regions. In the Regional Budget (APBD), UN-P2
revenues are included in the local government group from tax quotients (Lintang, 2021).
The Madiun City Government has also succeeded in carrying out large-scale
development in its area (especially the infrastructure and urban planning sectors); this
spurred an increase in the Regional Original Revenue (PAD) of Madiun City, which
makes the interest of investors outside the city of Madiun and foreigners competing to
build and open businesses in the Madiun City area. The revenue obtained by the Madiun
city government is obtained from various tax sectors such as Entertainment Tax, Hotel,
Restaurant, Street Lighting, Parking Tax, Groundwater Tax, Land and building Rights
Acquisition Tax, Land and Building Tax, and Other Income from taxes (Tax Fines). Data
from the Regional Revenue Agency of Madiun City states that tax revenue consistently
exceeds the annual tax target (Wibowo, 2021). In 2020, the tax target of Madiun City was
76,350,000,000 and realized at 90,389,463,175. Meanwhile, in 2021, the tax target is
82,260,000,000 and realized at 88,034,697,717. Revenue through the Land and Urban
Building Tax significantly contributes to the opinion of Madiun City. This can be seen
from the exceeded UN Tax target yearly. In 2020, the UN Tax Target is 18,250,000,000,
realized at 22,379,466,936. Meanwhile, in 2021, it is targeted at 21,350,000,000 and
realized at 22,852,741,293.
Although local original revenue is collected through taxes through predetermined
targets, Madiun city tax revenue cannot be separated from tax issues. According to data
collected from the Madiun City Regional Revenue Agency Office, one of the issues that
have not been resolved by the Madiun City Regional Revenue Agency Office is the
determination of the NJOP Value of land and buildings (Pratiwi, 2021). One example is
determining the high value of NJOP land and buildings set by Bapenda on land and
shophouse buildings in the PGM Kavling No A 24 complex.
The problems faced by the Madiun City Office in solving it using Tax Objection
settlement standards. The legal basis is guided by existing rules, such as Law No. 28 of
2009, concerning Regional Taxes and Regional Retribution. This regulation gives
BAPENDA Madiun City authority to manage land and building taxes (Waqidah, 2017).
The choice of the title of this study is based on the author's curiosity about how to
resolve disputes and objections and review and correct data sources, especially the Land
and Building Tax sector at the Regional Revenue Agency (BEPENDA) of Madiun City.
Based on the background description of the problem, the problem can be formulated,
Taxpayer Objection Efforts in Urban Land and Building Tax (Pbb-P2) Dispute (Case Study At
The Regional Revenue Agency of Madiun City)
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 31
namely how taxpayers make legal efforts to object to the resolution of tax disputes in the
field of Land and Urban Building Tax (PBB-P2) and obstacles for taxpayers in making
legal efforts to object in the field of Land and Urban Building Tax (PBB-P2) in Madiun
City.
Research Methods
The approach method in this study uses a socio-legal research approach. The
method of this approach is to find out the work of law in society within the framework of
solving a problem; this approach is also intended to know tax regulations and theories,
especially those related to Land and Urban Building Tax (PBB-P2).
The type of research used is a type of normative legal research. According to Mukti
Fajar, normative Legal Research discusses legal principles or doctrines, legal history, and
comparative law. In addition, problems will be studied based on norms or legislation and
literature related to taxpayer objection efforts in land and urban building taxation disputes
(PBB-P2) with case studies at the Regional Revenue Agency of Madiun City.
Results and Discussion
Tax Law Review
Taxes are the largest source of revenue and development financing in Indonesia; as
a sector with a strategic contribution and position, tax sector management must be carried
out properly so that this sector can be relied on in various matters, including resolving
disputes and providing legal certainty. Law Number 28 of 2007 Tax means a mandatory
contribution to the state owed by an individual or entity that is coercive based on the law,
with no direct compensation, and used for state purposes for the greatest prosperity of the
people.
Tax law has a vital role in regulating tax obligations. Tax law is a set of regulations
that regulate the rights, obligations, and relationships between taxpayers and the
government as tax collectors. Tax law belongs to public law; the lex specialis derogat lex
generalis principle applies in this context. That is, special regulations in tax law have
primacy over general regulations. If a provision has not been stipulated in a specific
regulation, then the provisions in the general regulation will apply.
In this context, special regulations refer to tax law, while general regulations refer
to public law or other pre-existing laws. Tax law applies the principle of imperative where
its implementation cannot be delayed. For example, when filing an objection, the taxpayer
must first pay the tax according to the provisions before there is a decision from the
director general of taxes that the objection is accepted. In tax law, several things are
regulated, namely:
a. Who is the subject of taxes and taxpayers
b. What objects are the objects of tax
c. Tax obligations to the government
d. Arising and write-off of tax debts
e. , How taxes are collected
Andyka Yuliatama A, Aidul Fitriciada Azhari, Nuria Siswi Enggarani
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 1, January 2024 32
How to file objections and appeals
The government is responsible for setting national tax rates and implementing them
by applicable laws. Tax law is essential in creating a fair and efficient tax collection
system. This is regulated in the law on tax law. In addition, tax law also serves as a source
of information that clarifies the subjects and objects involved in tax collection to increase
the overall tax potential (Aulia & Machdar, 2023).
Tax Dispute Resolution
Tax disputes are disputes arising in the field of taxation between Taxpayers or Tax
Insurers and authorized officials as a result of the issuance of decisions that can be
appealed or filed with the Tax Court based on tax laws and regulations, including claims
over the implementation of collection based on the Tax Collection Law by Forced Letter.
According to (Damai, 2018), A tax dispute is between a taxpayer, tax cutter, or tax
collector and a tax official. Differences of opinion often occur due to differences in
interpretation and interests between the tax officer or fiscus and the taxpayer. Differences
of opinion or dissimilarities in perception between taxpayers and the fiscus regarding the
determination of taxes owed issued or the existence of collection can cause tax disputes.
According to Law No. 14 of 2002 concerning the Tax Court, tax disputes result from
taxation between taxpayers and authorized tax authorities. The consequences of the
issuance of judgment provisions that can be filed as an appeal or litigation to the Tax
Court, based on the rules of tax regulations, including litigants or appeals against the
implementation of tax collection based on the Tax Collection Rules with an enforcement
letter.
Several things cause tax disputes: differences in the legal basis used. Second, the
perception of the law is different, and third, there are disputes over certain transactions.
In resolving tax disputes between the state (fi scus) or the party collecting taxes and the
public as the party paying taxes, sometimes it requires the involvement of a general court
judge on tax collection in the case of a. if there is a concursus or concursus between the
tax court and other creditors against the taxpayer. b. if there is a refutation of the goods
seized by FISCUS, either by the Taxpayer or the 3rd Party. c. If tax collection by FISCUS
is contrary to legal provisions (Imam Nashirudin & Ak, 2023).
Legal remedies that Taxpayers can take in four ways, namely:
1. Objection, Categorized as objection if the Taxpayer believes that determining the
amount of loss, amount of tax, and withholding or collection of tax is not as it should
be.
2. Appeal: The following legal remedy that the Taxpayer has by the laws and regulations
for his dissatisfaction with the decision of the Director General of Taxes is an appeal
to the tax court.
3. A lawsuit is a legal remedy based on laws and regulations made by the Taxpayer or
the taxpayer against the implementation of the tax collected or against a decision that
can be submitted.
4. Judicial Review: Parties to a dispute may apply for judicial review only once upon the
decision of the Tax Court to the Supreme Court.
Taxpayer Objection Efforts in Urban Land and Building Tax (Pbb-P2) Dispute (Case Study At
The Regional Revenue Agency of Madiun City)
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 33
Tax Dispute in BAPENDA Madiun City
Efforts to resolve the dispute continue to be carried out by the Party concerned.
However, the implementation of solving these problems has encountered obstacles,
especially the absence of Rules that specifically deal with it. Tax dispute resolution
carried out by the Regional Revenue Agency Office is guided by existing rules concerning
Regional Taxes and Regional Levies, such as Law No. 28 of 2009. This regulation gives
Bapenda Madiun City authority to manage land and building taxes.
The Regional Revenue Agency Office of Madiun City faced problems in solving
them using tax objection settlement standards. The legal basis used is:
1. Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution.
2. Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform
of the Republic of Indonesia Number 15 of 2014 concerning Service Standard
Guidelines.
3. Madiun City Regional Regulation Number 5 of 2019 concerning Amendments to
Madiun City Regional Regulation Number 15 of 2011 concerning Public Services.
4. Regional Regulation of Madiun City Number 3 of 2016 concerning establishing and
arranging Regional Equipment.
5. Madiun Mayor Regulation Number 42 of 2018 concerning Amendments to Madiun
Mayor Regulation 50 of 2016 concerning the Position, Organizational Structure,
Details of duties and functions, and work procedures of the regional revenue agency.
6. Madiun Mayor Regulation Number 05 of 2019 concerning Procedures for Collecting
Regional Taxes.
The dispute over the Land Tax and urban buildings began with the NJOP Value
Determination Letter of land and buildings from BAPENDA Kota Madiun against
shophouses in the PGM Kavling No A 24 complex. The NJOP decree was issued in 2019.
After the decree issuance, the party that owns the land filed an objection to the NJOP
Value Determination of land and buildings. The objection was submitted through a set
addressed to the head of the Madiun City Regional Revenue Agency office in 2019,
accompanied by five pieces of evidence.
After receiving the objection letter, the Madiun City Regional Revenue Agency
office issued a letter of selling value of tax objects (NJOP) SPPT UN Urban numbered
973/388/401.203/2019 dated July 17, 2019. In a letter issued by BAPENDA Madiun City
number 4, it is said that against the UN SPPT Year 2019 NOP. 35.77.020.005.007.0394.0
WP PT. HASTA MULYA PUTRA Jl. Majen Sungkono No 163 RT.014, RW. 05
Nambangan Lor Kota Madiun, Location: land and building the shophouse located at PGM
Madiun Kavling A. 24 Jl. Serayu submitted by the applicant for the value of the land to
be lowered in principle is not praised.
The decision was based on the reason that the UN SPPT was still in the hands of
the Madiun primary KPP, and from 2014 to 2019, the Madiun City Bapenda had never
raised the NJOP Value at the location because the Land Value was already high.
One of the reasons for the applicant to object to the NJOP Value set by BAPENDA
Kota Madiun is the inappropriate placement of Land and Building Locations. This can be
Andyka Yuliatama A, Aidul Fitriciada Azhari, Nuria Siswi Enggarani
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 1, January 2024 34
seen from the evidence submitted by the applicant at the point of request submitted.
Therefore, it is necessary to change the placement of the existing Land and Building
Location within PGM Madiun Kavling A No. 24.
The settlement of the UN Urban Dispute in Madiun City, which occurred in 2019,
is one of the lacks of legal certainty in its settlement, causing losses to taxpayers. Law
Number 28 of 2009 concerning Regional Taxes and Regional Levies, which is the basis
for resolving UN disputes in Urban Areas in Madiun City, is not used as a basis for giving
decisions by BAPENDA.
This can be explained by the rules regarding Objections to the Determination of
Taxpayers in Law No. 28 of 2009, which do not regulate the matter. For example, in the
primary matter, NJOP Determination by BAPENDA is due to incorrect Location
Determination. Meanwhile, Law No. 28 of 2009 only regulates submitting objections to
Regional Heads or officials appointed by: a. SPPT; b. SKPD; c. SKPDKB; d. SKPDKBT;
e. SKPDLB; f. SKPDN; and g. Withholding or collection by third parties based on the
provisions of local tax laws and regulations. This is stipulated in Articles 103, 104, 105,
and 106, which the Bapenda Kota Madiun cannot use all.
In addition to Law No. 28 of 2009, in Madiun Mayor Regulation No. 05 of 2019
concerning Procedures for Collecting Regional Taxes. Although the regulation has
explained the provisions for resolving taxpayer objection disputes, the regulation cannot
be used as a basis for resolving the Sengeketa.
The argument built by Bapenda Kota Madiun in deciding the matter is only to
explain the authority of its institution in resolving taxpayer objections. Meanwhile, the
subject matter raised by the Applicant is not given legal arguments, so the Decision tends
to harm the Taxpayer.
Obstacles to Tax Level Settlement in BAPENDA Madiun City
Article 25, paragraph (1) of the KUP Law confirms that if the taxpayer believes that
the amount of loss, the amount of tax, and withholding or collection of tax are not
appropriate, then the taxpayer can file an objection only to the Director General of Taxes.
The objections raised related to the content or content of the tax assessment are:
1. The amount of loss based on the provisions of tax laws and regulations;
2. The amount of tax;
3. Withholding taxes; or
4. Tax collection.
Legal Remedies for Taxpayer Objections to Dispute Resolution in UN Urban
Communities are concrete steps in law enforcement. Legal remedies that are part of the
objectives of law enforcement are inseparable from obstacles, both those originating from
the regulation itself and law enforcement. Law enforcement often arises due to a legal
vacuum in a country or region. A legal vacuum is a situation without clear rules governing
a particular issue or situation.
Here are some obstacles to law enforcement arising from legal vacancies in Legal
Efforts. Taxpayer objections to dispute resolution in UN Urban in Madiun City are as
follows:
Taxpayer Objection Efforts in Urban Land and Building Tax (Pbb-P2) Dispute (Case Study At
The Regional Revenue Agency of Madiun City)
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 35
a) Legal Uncertainty:
Legal certainty for each individual can be achieved by establishing law in actual
cases. The prevailing law must not deviate, known as fiat justitia et pereat mundus
(although the world is collapsing, the law must be enforced). Legal certainty is closely
related to the concept of legal positivism. Legal positivism holds that the only source of
law is the statute, and the judiciary is only the application of the law in actual cases.
According to Friedmann, legal substance is all norms applied by society, both
written and unwritten. However, the legal products made by the current government are
still far from people's expectations. There are still regulations that add to people's
suffering. An example is the law on investment, which many criticize because it favors
foreign investors and ignores the community's interests. One of the reasons is the
existence of a legal vacuum that creates uncertainty in the legal system. When there are
no clear rules, public and law enforcement officials can be confused about what action to
take. This can lead to inconsistent decisions and difficulty enforcing the law fairly. A
legal vacuum is a situation or event because things have not been regulated by law, so the
law cannot be implemented in certain situations and circumstances.
The settlement of the UN Urban Dispute in Madiun City, which occurred in 2019,
is one of the lacks of legal certainty in its settlement, causing losses to taxpayers. Law
Number 28 of 2009 concerning Regional Taxes and Regional Levies, which is the basis
for resolving UN disputes in Urban Areas in Madiun City, is not used as a basis for giving
decisions by BAPENDA. Law No. 28 of 2009 does not regulate the matter. For example,
in the primary matter, NJOP Determination by BAPENDA is due to incorrect Location
Determination. Meanwhile, Law No. 28 of 2009 only regulates submitting objections to
Regional Heads or officials appointed by: a. SPPT; b. SKPD; c. SKPDKB; d. SKPDKBT;
e. SKPDLB; f. SKPDN; and g. Withholding or collection by third parties based on the
provisions of local tax laws and regulations. This is stipulated in Articles 103, 104, 105,
and 106, which the Bapenda Kota Madiun cannot use all. In addition, there is also Law
No. 28 of 2009, in Madiun Mayor Regulation Number 05 of 2019, concerning Procedures
for Collecting Regional Taxes. These rules cannot be used as a basis for completing the
sengeketa.
b) Limited Law Enforcement Agencies:
Law implementation in society depends on people's legal awareness and is strongly
influenced by law enforcement officials. Unfortunately, some legal regulations cannot be
implemented properly because some law enforcement personnel do not implement legal
provisions properly. This is due to improper execution by law enforcement itself, which
is a bad example and can damage the image. In addition, law enforcement officers' good
example and moral integrity are significant, as they are particularly vulnerable to bribery
practices and abuse of authority. Money can influence the investigation process, the
prosecution process, and the verdict handed down.
Judicial freedom is paramount in today's rule of law, where judicial power must be
free from executive and legislative influence. Judicial freedom also plays a role in
determining the nation's life and upholding the principle of the Rule of Law. Law
Andyka Yuliatama A, Aidul Fitriciada Azhari, Nuria Siswi Enggarani
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 1, January 2024 36
enforcement practices in Indonesia are increasingly difficult due to the lack of
coordination between law enforcement in theoretical and operational aspects. This
negatively impacts law enforcement, which should be carried out according to the law's
mandate.
Law enforcement agencies are essential in law enforcement, and tax law
enforcement is no exception (Zikri, Priyo, & Dewi, 2022). In the context of this study,
Bapenda Kota Madiuan is an institution responsible for enforcing tax law. Laws are made
to create order and peace in society. Therefore, the law system must run like a series of
community organs, complement each other, and be highly aware of the applicable law.
Bapenda Kota Madiun, the Office with the authority to resolve disputes submitting
objections to the determination of NJOP land and buildings, must be giving decisions
oriented to Law Enforcement. Referring to the decree issued by the Bapenda Kota Madiun
on the submission of a letter objecting to the value of NJOP land and buildings, the author
considers that the decision tends to ignore the value of justice. Bapenda only relies on
formal requirements by not looking at the subject matter of the application, so the decision
does not provide justice for taxpayers (Sianipar, Zulyadi, & Siregar, 2023).
In number 4 of the decree, against the object in dispute submitted by the Applicant
for NJOP, his land was taken down, and Bapenda Kota Madiun gave a Decision with
Disapproval. The decision then becomes a problem because it harms the Taxpayer,
considering that in the dispute, the location of the object of the dispute was found to be
manipulative.
Conclusion
Taxpayers' legal remedies against objections to the value of NJOP can be done by
appealing to the Tax Court Agency. Taxpayers can appeal if they feel that the NJOP value
set by Bapenda does not match the condition of their property. The appeal process begins
by submitting a letter of objection to Bapenda within a certain period after the tax
notification is sent. If the objection is not accepted, the taxpayer can appeal to the Tax
Court Agency. Legal remedies made by taxpayers occurring in BAPENDA Madiun City
have been carried out based on applicable regulations. However, in its ruling, Bapenda
Kota Mediuan did not grant the application filed over the NJOP Value Objection of land
and buildings. Legal remedies indeed find obstacles in making legal efforts to object
taxpayers to dispute resolution at the UN Urban in Madiun City. Some of these obstacles
are legal uncertainty and limited law enforcement agencies. The way to overcome this is
by carrying out legal reform, increasing the capacity of law enforcers, and increasing
awareness of tax law in the community.
Taxpayer Objection Efforts in Urban Land and Building Tax (Pbb-P2) Dispute (Case Study At
The Regional Revenue Agency of Madiun City)
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 37
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