Implementation of Land and Building Acquisition Fees Collection in Mataram City, Lombok, Indonesia

This study aims to find out about the Land and Building Acquisition Fee. The collection system is used to transfer land and/or building rights in Indonesia, and the role of land deed officials Land Titles Registrar is used to collect land and build acquisition fees in the Lombok area, especially in Mataram City. This research is an empirical legal research, with the approach methods used being the legislative, conceptual, and sociological approaches. Based on the study’s results, it can be concluded that the collection system uses the Self-Assessment System which emphasizes the independence of taxpayers. Land And Building Rights Acquisition Fees tax depends on the Taxable Object Sales Value, the value which will be submitted based on the recognition of the parties before the Land Titles Registrar, which is then stated in the deed. Then, regarding the role of the Land Titles Registrar, based on the provisions regarding the transfer of land rights and collection of Land And Building Rights Acquisition Fees in the city of Mataram, the Land Titles Registrar is a liaison between taxpayers and the government. In every transfer of land rights, the PPAT must ensure that the payment of Land And Building Rights Acquisition Fees and other taxes that are a condition of the transfer of rights has been carried out.