Bhakti, Drajad Imam (2023) Analisis Yuridis Terhadap Program Pendaftaran Tanah Sistematis Lengkap (PTSL) dan Pengaruhnya Terhadap Penerimaan Pajak Daerah Di Kota Pekanbaru. Masters thesis, Universitas Islam Riau.

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Abstract

The implementation of land registration throughout the territory of the Republic of Indonesia is the obligation of the government and rights holders in accordance with the Basic Agrarian Law, Law Number 24 of 1992 and most recently Regulation of the Minister of Agrarian Affairs number 6 of 2018. Land registration is a requirement to achieve legal certainty guarantees and legal protection of land rights. Land registration not only functions to protect the owner, but also functions to find out the status of a piece of land, who owns it, what rights it has, how large it is, what it is used for and so on. The guarantee of legal certainty that is to be realized in land registration includes certainty of the status of the registered rights, certainty of the subject of rights and certainty of the object of rights. This registration produces a certificate as proof of the rights of the land owner. The purpose of this thesis research is to examine more deeply the legal arrangements for complete systematic land registration according to the Minister of Agrarian Regulation number 6 of 2018, the legal consequences of legal deviations and the process for certificates issued through PTSL and the effect of the complete systematic land registration program on regional tax revenues Pekanbaru city. The research method used in this research is normative juridical research. The approach method used is using 3 approaches, namely the statutory approach, literature study, and interviews. The data collection tools used were primary, secondary and tertiary legal materials. Data collection procedures or data collection, namely document studies and interviews. Data analysis used is qualitative analysis. The results of the study, First, Complete Systematic Land Registration Legal Regulations according to the Minister of Agrarian Regulation Number 6 of 2018, the purpose of which is to speed up the process of land registration which is carried out simultaneously in all sub-districts, to provide opportunities and to reduce the cost of obtaining certificates for the middle and lower classes so that reforms can be implemented. agrarian services that provide legal certainty and legal protection for community-owned land. Second, the effect of the PTSL program on Pekanbaru City regional tax revenues has a positive impact on Pekanbaru city regional tax revenues, where people who take part in PTSL are given the convenience of verifying at the Pekanbaru City Revenue Service Office, with verification being able to capture tax revenue, especially Land and Building Tax for the last few years, the BPHTB tax that has not been cleared has been added by the community for the requirements for arranging land certificates.

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