KONSTRUKSI REFORMA PAJAK BAGI PEMILIK TANAH DATI DI KOTA AMBON DALAM PERSPEKTIF KEADILAN
DOI:
https://doi.org/10.30742/perspektif.v28i1.849Keywords:
konstruksi, reforma pajak, tanah Dati, construction, tax reformAbstract
Para pemilik tanah-tanah Dati di Kota Ambon belum pernah melakukan pembayaran pajak bumi (pajak tanah adat/Dati) miliknya kemanapun, sedangkan pembayaran pajak berguna untuk melindungi hak-hak penduduk warga desa termasuk di dalamnya hak ulayat masyarakat adat yang hidup di seluruh nusantara. Penelitian ini meneliti mengenai membentuk konstruksi reforma pajak yang dapat memperlancar proses pembayaran pajak atas tanah Dati di Kota Ambon dan Kabupaten Seram Bagian Barat. Penelitian ini menyimpulkan bahwa selain faktor minimnya wawasan hukum masyarakat setempat tentang perlindungan hukum bagi hak tanah adat dan kekosongan aturan hukum dalam melindungi pemilik hak tanah negara sebagai sumber pendapatan negeri untuk kemajuan negeri adat, sehingga Adapun manfaat atas pungutan pajak digunakan oleh masyarakat hukum adat untuk menjaga kestabilan ekonomi masyarakat adat secara khususnya guna mendukung pendapatan asli negeri/desa bahkan daerah Maluku.
The owners of Dati lands in Ambon City have never paid their land tax (adat land tax/Dati) anywhere, while tax payments are useful for protecting the rights of villagers including the customary rights of indigenous peoples who live throughout the archipelago. This research examines the formation of a tax reform construction that can expedite the process of paying taxes on Dati’s land in Ambon City and West Seram Regency. This study concludes that apart from the lack of legal knowledge of the local community regarding legal protection for customary land rights and the absence of legal rules in protecting owners of state land rights as a source of state revenue for the development of customary lands, the benefits of tax collection are used by indigenous peoples to maintain the economic stability of indigenous peoples in particular to support the country’s/village’s original income and even the Maluku region.
References
Buku:
Effendi; Ziwar. (1997) Hukum Adat Ambon-Lease. In Monograf, 91. Jakarta: Pradnya Paramita, 1987. https://opac.perpusnas.go.id.
Gustia; Marlon. (2016). “Penerapan Hukum Pengenaan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB). IUS, Kajian Hukum dan Keadilan. Vol. IV No. 1.
Arie S. Hutagalung.(2005). Tebaran Pemikiran Seputar Masalah Hukum Tanah. Jakarta: Lembaga Pemberdayaan Hukum Indonesia.
Andi Bustamin Daeng Kunu. (2010). “Kedudukan Hak UlayatMasyarakat Adat Dalam Hukum tanah Nasional.” Inspirasi.
Jurnal:
Obeth Nego Alfons. “Wawancara terkait pemilik tanah Dati dalam konstruksi reforma pajak bagi pemilik tanah Dati di negeri Urimessing, kecamatan Nusaniwe, Kota Ambon.”
John Lodewijk Rehatta. “Wawancara dengan Kepala Pemerintah Negeri Soya mengenai Penelitian dengan judul ‘Konstruksi Reforma Pajak Bagi Pemilik Tanah Dati di Kota Ambon’, khususnya di Negeri Soya, Kecamatan Sirimau, Kota Ambon.”
Edy Semalelaway. “Wawancara dengan Sekertaris Negeri Urimessing, Kecamatan Nusaniwe terkait penelitian dengan judul Konstruksi Reforma Pajak Bagi Pemilik Tanah Dati di Kota Ambon, pada Negeri Adat Urimessing.”
Ronald Tuhuleruw. “Wawancara dengan kepala Dati terkait penelitian mengenai konstruksi reforma pajak bagi pemilik tanah dati di negeri Hative Besar, Kec. Teluk Ambon, Kota Ambon.”
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