Pengenaan Pajak Bumi dan Bangunan Bagi Pemukiman Terapung di Atas Perairan Indonesia

Rio Hermawan, Tomy Michael

Abstract


Houses as a means of survival and a place for the development of community life in water areas, so houses are very needed by people who live in water areas, so that people in that area build floating houses on the water. This research aims to analyse the regulations related to the existence of floating houses that are not covered in the Law of the Republic of Indonesia Number 28 of 2009 concerning Local Taxes and Regional Retribution. Therefore, what is meant is professional building materials that are installed in full or are in the process of being installed on land, in water, and in the sea. Based on this definition, large houses and their structures that are still submerged in water are included in the category of Taxable Goods according to Law No. 28/2009 concerning Regional Taxes and Regional Retribution. The selection of this type of study is based on the lack of clarity of land tax regulations and floating settlement buildings above Indonesian waters, because the existence of floating houses is on the water and in the sea. This research uses normative research methods through the UU approach contained in related laws and regulations along with existing norms and developing in society. The existence of floating houses in Indonesia has existed since the Dutch colonial era. Floating houses are spread in several provinces in Indonesia, such as Sulawesi, Kalimantan, and Palembang. This floating house stands with a construction system planted on water controlled by the state.

Keywords


Floating House, Floating Settlement, Indonesian Waters.

Full Text:

PDF

References


Adriansyah, Nazipawati,EkaMeiliyaDona. “Efektivitas Dan Kontribusi Pajak Bumi Dan Bangunanperdesaandan Perkotaan (Pbbp2) dalam Upaya Peningkatan Pendapatan Asli Daerahkabupatenoku.” JurnalETAP 2 (2022): 142–61.

Afifah, Rosidah Nur. “Efektivitas Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB P-2) Terhadap Pendapatan Asli Daerah,” 2021.

Arif, Ainul. “Pengaturan Hukum Dalam Mewujudkan Pengolaan Wilayah Pesisir Yang Berbasis Masyarakat Di Kabupaten Rembang,” 2008.

Arjie Sukmawijaya Arpian Putra, and Nabila Sara Faninza. “Lembaga Jaminan Terhadap Bangunan Yang Berdiri Di Atas Air.” Notaire 5, no. 2 (June 27, 2022): 197–220. https://doi.org/10.20473/ntr.v5i2.36846.

Ditjen Pesisir dan Pulau-Pulau Kecil, Naskah Akademik Pengelolaan Wilayah Pesisir, Departemen Kelautan Dan Perikanan, Jakarta, 2001.

Ditjen Pesisir dan Pulau-Pulau Kecil, Ringkasan Eksekutif Rancangan Undang- Undang Pengelolaan Wilayah Pesisir dan Pulau-Pulau Kecil, Departemen Kelautan dan Perikanan RI, Jakarta, 2003.

Ditjen Pesisir dan Pulau-Pulau Kecil, Pokok-Pokok Pikiran Rancangan Undang- Undang Pengelolaan Wilayah Pesisir, Program Khusus: RUU Pesisir, Departemen Perikanan Dan Kelautan, Jakarta, 2004.

Hidayat, Imam, and Steven Gunawan. “Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan.” Manazhim 04, no. 01 (2022).

Irman, et., al. “Analisi Yuridis Terhadap Status Hak Kepemilikan Permukaan Penduduk Di Atas Air.” Hukum Dan Pembangunan 51, no. 02 (2021).

Kajian Pertanahan di Wilayah Pemukiman Terapung (Rumah Pelantar) | omtanah.com. (n.d.). Retrieved February 23, 2020, from https://omtanah.com/2011/04/15/kajian-pertanahan-di-wilayah-pemukiman- terapung-rumah-pelantar/

Kalalo, F. P. (2016). Hukum lingkungan dan kebijakan pertanahan di wilayah pesisir. PT RajaGrafindo Persada.

Liunadi, Sylvie. “Penguasaan Terhadap Rumah Apung Yang Di Tanam Di Perairan Di Tinjau Dengan Objek Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Menurut Undang-

Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah.” Hukum Adigama 04, no. 02 (2021).

Mutiara, Kiki. “Pemukiman Berbasis Perairan Laut,” 2011.

Nurkhotimah. “Penerapan Undang-Undang Nomor 27 Tahun 2007 Tentang Wilayah Pesisir Dan Pulau-Pulau Kecil Dalam Mengembakan Kawasan Bahari Terpadu Di Kabupaten Purworejo,” 2008.

Utari, Erisliana, et., al. “Penataan Permukiman Terdampak Banjir Rob Dengan Penerapan Konsep Rumah Terapung.” JAUR (Journal of Architecture and Urbanism Research) 6, no. 2 (2023). https://doi.org/10.31289/jaur.v6i2.8254.

Ulasan lengkap : Apakah Rumah Apung Terkena PBB? (n.d.). Retrieved February 24, 2020, from https://www.hukumonline.com/klinik/detail/ulasan/lt53706c4fcf535/apakah- rumah-apung-terkena-pbb/

Undang-Undang Nomor 32 tahun 2004 Tentang Pemerintahan Daerah.

Undang-Undang Nomor 27 Tahun 2007 Tentang Pengelolaan Wilayah Pesisir dan Pulau- Pulau Kecil.

Indonesia, Undang-Undang Nomor 1 Tahun 2011 Tentang Perumahan dan Kawasan Permukiman, Lembaran Negara Republik Indonesia Tahun 2011 Nomor 7




DOI: https://doi.org/10.5281/zenodo.14286768

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Media Hukum Indonesia (MHI)

E-ISSN :3032-6591

Organized by Penerbit Yayasan Daarul Huda Kruengmane,