Reconstruction of the Regulatory Framework on Exemptions or Relaxations for PT. PLN Assets in Relation to the Imposition of Rural and Urban Land and Building Tax

Angga Alim Prasetya; Imam Koeswahyono; Amelia Sri Kusuma Dewi

doi:10.55227/ijhess.v5i2.1967

Authors

Angga Alim Prasetya Faculty of Law Universitas Brawijaya
Imam Koeswahyono Universitas Brawijaya
Amelia Sri Kusuma Dewi Universitas Brawijaya

DOI:

https://doi.org/10.55227/ijhess.v5i2.1967

Keywords:

Reconstruction, Tax Relaxation, Land and Building Tax, PLN.

Abstract

This research is motivated by the disharmony of regulations concerning the imposition of Rural and Urban Land and Building Tax (PBB-P2) on electricity infrastructure assets owned by PT Perusahaan Listrik Negara (PLN) (Persero), such as substations, tower sites, and power plants. This disharmony arises from conflicting norms between Law Number 1 of 2022 concerning the Financial Relations between the Central Government and Regional Governments (the HKPD Law), which designates all land and/or buildings owned by business entities as objects of PBB-P2, and several Presidential Regulations, such as Presidential Regulation Number 109 of 2020 and Presidential Regulation Number 14 of 2017, which classify PLN’s assets as part of National Strategic Projects (PSN) and national vital objects that should be granted special fiscal treatment in the form of PBB-P2 relaxation. This research is guided by two main questions: First, how should the regulatory construction of exemptions or relaxations of PBB-P2 on PLN’s assets be formulated to ensure legal certainty? Second, what future regulatory recommendations can be proposed to provide legal certainty for PBB-P2 relaxation on PLN’s assets? To address these questions, this research employs a normative (doctrinal) legal research method using three approaches: the statutory approach, the conceptual approach, and the historical approach, analyzed through prescriptive-analytical reasoning. Based on the findings and analysis, it is concluded that the imposition of PBB-P2 on PLN’s assets continues to create normative conflicts between the HKPD Law and the Presidential Regulations on PSN, thereby generating legal uncertainty. The solution lies in revising the HKPD Law to provide exemptions for PLN’s assets as PSN, while obligating regional heads to grant tax relief. This should be accompanied by the issuance of a Government Regulation regulating regional authority, central intervention, NJOP (Tax Object Sales Value) standardization, and fiscal coordination to guarantee legal certainty, energy sustainability, and fiscal justice.

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