Legal Analysis of the Transition of the Determination of NJOP to Local Governments in Determining Tax Value in the Deed of Selling

Selling Value of Tax Object is the value that becomes the basis for calculating tax in the deed of sale if the transaction price is below the NJOP price. By knowing the tax base, the transfer of land and building taxes consisting of PPh, PPN and PPnBM and BPHTB can be determined. The determination of NJOP which was previously determined by the central government and is a central government tax is transferred to local governments based on the Law on Regional Taxes and Regional Levies. Why was the determination of the NJOP transferred from the central government to the local government? This study uses a normative juridical research method by collecting literary materials from books, laws, articles and other legal materials. The results of this study indicate that the determination of NJOP is transferred to the local government followed by two other types of taxes PBB P2 and BPHTB due to the need for acceleration of regional development and regional autonomy and decentralization. The object of tax, namely land and buildings, is an object that cannot.be moved because.it is included in the category of immovable objects, it is appropriate to be used as a local tax because the local government located in each region is more aware of the condition of the tax object compared to the central government. So that the transition referred to in the Law on Regional Taxes and Regional Levies covers the entire management, namely, implementation, determination of NJOP, collection of the tax.