Legal Certainty of Tax Determination on acquisition Charges for Land and Building Rights (BPHTB) by Local Finance Board in Karanganyar
Abdullah Jamaludin, Lego Karjoko

Abstract
Determination of tax on sales and purchase of land and / or building rights in Karanganyar District is often problematic. One of them is price gap transaction submitted by taxpayer with data held by Karanganyar Local Finance Board. The method used was empirical normative. The results of this study were in determining the actual transaction price based on the legal certainty theory, it needs to be clarified in terms of the regulations. Both the law and the local regulation were written in the sale and purchase of a land and / or building based on the transaction price. Transaction prices need to be explained in more detail. So it does not cause multiple interpretations, does not cause contradictions, and can be carried out, which is able to guarantee the rights and obligations of every citizen in accordance with the existing culture of society.

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