Kebijakan Pengelolaan Warisan Budaya Ditinjau dari Undang-Undang Nomor 11 Tahun 2010 (Perihal Pemberian Insentif dan Kompensasi)

Journal Title: Kapata Arkeologi - Year 2017, Vol 13, Issue 2

Abstract

Several articles of various legal provisions outside Statutory of Cultural Heritage No. 11/2010 concerning cultural heritage have mentioned the issue of incentives and compensation. The incentives and compensation here is given by the government when the public has an cultural heritage objects. The government provides relief by not imposing tax status to the communities that have cultural heritage in the form of sites or buildings. The purpose of this conceptual framework is to identify and recognize how the government seeks to pay attention to aspects of participating communities to protect and preserved cultural heritage. The approached adopted in this study is literature review, using Statutory of land and bulding tax No.12/1994 and the regulation of Public Works and Public Housing Republic of Indonesia No.1/PRT/M/2015 as the main source and some articles related to cultural heritage. The results of the discussion provide an illustration that the government is pursuing a legal product related to incentives and compensation to people who have ancient relics as an effort for the preservation of cultural heritage pertaining to the community. Beberapa pasal dari berbagai ketetapan hukum di luar Undang-undang Nomor 11 Tahun 2010 mengenai cagar budaya, telah menyebutkan dan mencantumkan perihal pemberian insentif dan kompensasi. Insentif dan kompensasi di sini diberikan oleh pemerintah ketika masyarakat memiliki suatu peninggalan purbakala. Pemerintah memberikan keringanan dengan tidak mengenakan status pajak kepada masyarakat yang memiliki warisan budaya/cagar budaya berupa situs atau bangunan. Tujuan dari kerangka konseptual ini adalah untuk mengenali bagaimana pemerintah berusaha memperhatikan aspek masyarakat yang berpartisipasi untuk melindungi dan menjaga cagar budaya. Pengumpulan data dilakukan melalui telaah pustaka, dengan menggunakan Undang-undang Pajak Bumi Bangunan Nomor 12 Tahun 1994 serta Peraturan Menteri Pekerjaan Umum dan Perumahan Rakyat RI Nomor 1/PRT/M/2015 sebagai sumber utama dan beberapa tulisan yang berkaitan dengan cagar budaya. Hasil pembahasan memberikan gambaran bahwa pemerintah mengupayakan sebuah produk hukum yang berkenaan dengan insentif dan kompensasi kepada masyarakat yang memiliki peninggalan purbakala sebagai usaha untuk pelestarian cagar budaya yang bersinggungan dengan masyarakat.

Authors and Affiliations

Karyamantha Surbakti

Keywords

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  • EP ID EP270636
  • DOI 10.24832/kapata.v13i2.397
  • Views 66
  • Downloads 0

How To Cite

Karyamantha Surbakti (2017). Kebijakan Pengelolaan Warisan Budaya Ditinjau dari Undang-Undang Nomor 11 Tahun 2010 (Perihal Pemberian Insentif dan Kompensasi). Kapata Arkeologi, 13(2), 141-150. https://europub.co.uk/articles/-A-270636