February 22, 2026
PDIH UNISSULA Community Service in Pekalongan Highlights Legal Reform on Sale-Purchase Agreements as BPHTB Objects

The Doctoral Program in Law (PDIH) at UNISSULA held a community service activity at the Pekalongan City Government on Saturday, February 21, 2026, under the theme "Legal Reform of the Sale-Purchase Binding Agreement as an Object of Land and Building Acquisition Tax (BPHTB): A Comparative Study Across Countries."
The event brought together representatives from the legislature, executive branch, academia, notary profession, and international students. Attendees included Deputy Speaker of the Central Java Regional House of Representatives Muhammad Saleh, Deputy Mayor of Tegal Muhamad Jumadi, Dean of UNISSULA's Faculty of Law Prof. Dr. H. Jawade Hafidz, S.H., M.H., and Prof. Anis.
From a notarial practice perspective, Ade Irfan, S.H., M.Kn. noted that differing interpretations often arise in practice regarding when BPHTB becomes due, underscoring the need for regulatory reform that provides certainty. Dr. Muhammad Dias Saktiawan, S.H., M.Kn. emphasized the need for a comparative approach with other countries and highlighted three pillars of legal reform: legal certainty, benefit, and justice.
Jordanian international student Joman Rabah Mahfouth Alkhati shared a comparative perspective from the Middle East region. The event was also attended by international students from Algeria, Palestine, Morocco, Uganda, Malaysia, and Pakistan, and produced recommendations to clarify the legal standing of PPJB and align BPHTB regulations with national civil law principles.
