Understanding Land Sale Tax Obligations in Lamme Garot Village

Abstract

Land sale and purchase transactions are common practices within society that carry not only civil law implications but also taxation obligations. However, many communities remain unaware of the types, legal foundations, and procedures of taxes arising from such transactions, particularly the Duty on the Acquisition of Land and Building Rights (BPHTB), Income Tax (PPh), and Land and Building Tax (PBB). This lack of knowledge often leads to delays in land registration, administrative sanctions, and potential legal disputes. To address this gap, a community service program was conducted in Gampong Lamme Garot, Montasik Subdistrict, Aceh Besar, aimed at increasing public awareness of land taxation in sale and purchase transactions. The objective of this activity was to provide education and raise community understanding of the legal requirements and tax obligations in land transfers. The program employed lecture and discussion methods, allowing participants not only to receive theoretical knowledge but also to engage in interactive dialogue and practical case examples. The implementation was supported by KKN students from Universitas Abulyatama under the supervision of a field lecturer. The results showed that participants were highly enthusiastic, as many had limited or no prior knowledge of land taxation. After the program, they demonstrated a clearer understanding of the types of taxes, the procedures for fulfilling these obligations, and the importance of compliance to ensure legal certainty in land ownership transfers. In conclusion, this activity successfully improved legal and taxation awareness at the village level and contributed to the prevention of future disputes. It is recommended that follow-up programs focus on assisting communities in utilizing digital tax systems to facilitate easier, faster, and more transparent compliance.