ANNUAL OBLIGATORY FEES AND LAND AND BUILDING TAX DOING OVERLAPPING ON APPLICATION IN THE BATAM ISLAND REGION
Batam Island which is a free trade area that has the authority of Land Management Rights. It became a big polemic when the authority to manage the land was subject to annual compulsory fees. A lot of turmoil in the community, especially the Batam community. This research was conducted using a normative juridical method with the content analyze approach which was expressed in a descriptive analytical manner.
The results of the analysis show that the application of the Annual Compulsory Payment has caused unrest in the community. The community is burdened by the Annual Obligatory Money and Land and Building Tax, especially in relation to land which, if calculated on a monthly basis, has the same value load. Departing from this, the legality of applying the Annual Compulsory Money in a philosophical juridical manner is important to do, as a basis for thinking which makes it a juridical basis for determining which ones are Lex Specialis