SUMMARY
The transfer of rights to land and buildings is closely related to legal certainty and is marked by evidence of the transfer of rights. In order to provide legal strength and certainty for the ownership of land and buildings, any transfer of rights to land and or buildings must be carried out in accordance with the law that governs them. Pariaman City was formed based on Law No. 12 of 2002. It is one of the cities in the province of West Sumatra, like other cities and regencies where local original income (PAD) is received from the Customs for Land and Building Rights Acquisition (BPHTB). The basis for determining the BPHTB at the Regional Revenue and Finance Management Agency (BPKPD) office in Pariaman city as a determinant of the authority of the government agency in determining the selling price of land. The research method used in this research is Sociological Juridical, which is an approach taken to analyze the extent to which a legal regulation is effective. The results of this study are (1). The process of determining the Transfer of Land and Building Rights Transfer Fee (BPHTB) and the Implementation of Authority by the Regional Finance and Revenue Management Agency (BPKPD Kota Pariaman) is the determination of the Land and Building Rights Acquisition Fee (BPHTB) on the sale and purchase of the Regional Finance and Revenue Management Agency (BPHTB). BPKPD) Kota Pariaman is based on the Market Price, which is contrary to Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, and Regional Regulation of Kota Pariaman Number 2 of 2011 concerning Fees for Acquisition of Land and Building Rights in Kota Pariaman, where the basis for imposition of duties is Acquisition of Land and Building Rights upon the sale and purchase is the Transaction Price (2) Constraints that arise in the Determination of the Land Selling Price as the Basis for Determining the Receipt of Transfer of Land and Building Rights (BPHTB) In Kota Pariaman, namely the honesty of the parties (Taxpayers) ; The market price is not in harmony with the transaction price of the parties; lack of public understanding . Efforts are being made to ask the BPKPD to accept and approve the price as stated in the BPHTB blank form by the Taxpayer which has been agreed upon by both parties in the sale and purchase of land and/or buildings, because the parties carry out a sale and purchase transaction of land and/or buildings based on the principle of freedom of contract, where contract law in Indonesia adheres to the principle of freedom in terms of making agreements (beginsel der contracts vrijheid).