The Analysis of Administrative Law to the Government Policy about Tax Exemption of Waqf Land Certification

¹ Doctoral Program of Law Science, Diponegoro University, Semarang, Indonesia
² Syariah and Law Faculty, Walisongo University, Semarang, Indonesia

^* Corresponding author: islamiyati@yahoo.co.id

Abstract

The waqf land certification is free charged whereas the general land is not. The research analyzes the article 22 from the government regulation Number 13 Year 2010 concerning the government policy of tax exemption of waqf land certification based on public administration law. The purpose of the research is to understand and to analyze the reasons of government publishing this kind of policy in the perspective of Administrative Law. The kind of research is library research, it needs secondary data, which consists of the material of primary, secondary and tertiary laws. The approach is juridical normative and the analysis is qualitative. The result of the research explains that the government publish the policy of tax exemption with the objective to make Waqf land useful for the society, to accelerate of Waqf land legalization, to protect and to optimize the function of Waqf land. This policy is one effort to understand the waqf action that having a sense of religious service as well as having law certainty. The government policy is the implementation of Administrative Law function in order to create a clean and appropriate government with the good general government principal, such as legality, equity, justice, law protection, wisdom, general need implementation and smart action.