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All Journal LAW REFORM Syiar Hukum: Jurnal Ilmu Hukum Spektrum Hukum INDONESIAN JOURNAL OF CRIMINAL LAW STUDIES Journal of Indonesian Legal Studies Jurnal Konstitusi Syntax Literate: Jurnal Ilmiah Indonesia Morality :Jurnal Ilmu Hukum Bina Hukum Lingkungan Jurnal Hukum Magnum Opus Legal Standing : Jurnal Ilmu Hukum Awang Long Law Review Unes Law Review Ekspose: Jurnal Penelitian Hukum dan Pendidikan Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Jurnal Al-Dustur Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam Jurnal Ilmu Hukum KYADIREN Jurnal Hukum Adigama Indonesian Journal of Law and Economics Review Jurnal Hukum Lex Generalis El-Iqtishady Law Development Journal International Journal of Science and Society (IJSOC) Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Indonesia Law Review (ILREV) Bina Hukum Lingkungan Asas wa Tandhim: Jurnal Hukum, Pendidikan, dan Sosial Keagamaan Riwayat: Educational Journal of History and Humanities RechtIdee Hukum dan Politik dalam Berbagai Perspektif Jurnal Hukum dan Pembangunan Jurnal Dinamika Hukum Lex Scientia Law Review Jurnal Serina Abdimas
Ade Adhari
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Journal : Law Development Journal

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Incompatibility of The PPAT Deed Numbering Period with The BPHTB Validation Period at BAPENDA Jakarta Al Hadid, Andi Pangerang; Adhari, Ade
Law Development Journal Vol 6, No 4 (2024): December 2024
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.6.4.600-607

Abstract

Ownership of Rights to a person is proven by ownership of a Land Certificate that can be transferred to another person, one way is by Sale and Purchase between the Land Owner as the seller and the Buyer. In a transfer of such rights there are taxes that must be paid, one of which is the Land and Building Acquisition Tax or abbreviated as BPHTB and after payment, BPHTB Validation will be carried out with a Maximum Period of 30 Working Days based on the Governor's Regulation and requires a PPAT Deed Number for input. Meanwhile, based on Government Regulations, the PPAT Deed Number has a period of 7 working days from the time it is signed and must be registered with the National Land Agency. Therefore, this creates many multi-interpretations because there is no harmony between one regulation and another. The problem taken in this study is how the inconsistency of the PPAT Deed Number Period with BPHTB Validation. The method used is Normative Jurisprudence with Analytical Descriptive Specifications. The research results show that there is a mismatch between the PPAT Deed Number Period and the BPHTB Validation Period, this condition must be addressed by adjusting the Regulation of the Governor of the Special Capital Region of Jakarta Number 34 of 2022 with Government Regulation Number 24 of 1997 which based on the Hierarchy of Legislation is a higher regulation than the Governor's Regulation.
Co-Authors Adityo Saputra Ahmad Redi, Ahmad Al Hadid, Andi Pangerang Ali Masyhar Allyssa, Allyssa Alvira Damayant Amad Sudiro, Amad Amelia Elisabeth Putri Kusuma Amri, Ibra Fulenzi Andriano, Raphael Anggi Octavelia Putri N Anis Widyawati Anjani, Isabella Merlin aprilia, indah Aprilia, Indah Siti Arif Al Jibran, Farel Arifin, Alfredo Juniotama arrifa, Reisa Arya Sulistiawan Audrey, Jessica Aurellia, Chyntia Axel Putra, Muhammad Belicia Widhyana Yulia Putri Bryan Bryan Calvin Rafly Hadi Pradana Cheung, Sherlyn Nathalia Daniel Hasudungan Nainggolan Danurdara, Dewa Gede Agung Oka Dave Hamonangan Deo Syahputra, Bearlly Devi Ulan Dari Dian Latifiani Didik Purnomo, Didik Edo Bintang Joshua Eliza Della Kanaya Elizabeth, Vivi Ferdian Soni Ferdinand De Lapasha Gen Yaish Ibrahim Gilbert Winata Goce, Azzahra Natazia Ristina Haga, Christian Samuel Lodoe Hans Poliman Helda Rahmasari Hermawan, Nabila Tasya Husen, Nur Afni Hutabarat, Rugun Romaida Ilham, Rianza Naufalfalah Indah Siti Aprilia Indra Dohara Siburian Jeremy Nicholas Joshua Steven Ongaran Julian Devara Asyraf Julita, Marcella Junior, Austin Kaendo, Karen Eklesia Gabriella Lambertus Josua Tallaut Leona Citra Maranatha Lin Yan Che Mahabar, Regina Victoria Rambu Ngana Margamu Desy Putri Dewi Margaret Mutiara Manurung Marsel Mulyadi Milenia, Angelica Christin Nainggolan, Daniel Hasudungan Naomi, Sherryl Natashya, Jasmine Niella Tasya Ullie Niken Febriana Dwi Nurizki, Andhika Raka Ongaran , Joshua Steven Ongaran, Joshua Steven Pujiyono Pujiyono Rambe, Halgi Sujuangon Jhansen Ramdhani, Dwi Sukma Rannu, Delycia Anwar Renardi Idfidian, Teuku Richard Janwardo Rio Kurniawan Rionardo Farlus Patitan Rizky Setiawan Sanjaya, Dixon Saputra, Rama Adi Sherlyn, Sherlyn Sherryl Naomi Sheryn Lawrencya Shidarta Shidarta Sidharta, Sidharta Sihaloho, Afpryanto Silviana Putri, Szyva Simanjuntak, Irene Gracia Sindi Fitria Singhs, Arief Dermawan Sitabuana, Tundjung Suryani, Leony Sondang Tania, Neysa Tasya Renwarin, Chrisjane Thie, Naysa Andrea Trayama, Yoga Tundjung Herning Sitabuana Viano Lewi Kong Ateng, Kenny Vincent Trauman Virriantaka Wayan P. Windia Wijaya, Natasya Winata, Tania wong, Sherryl naomi Yohen, Samantha Maria Yuwono Prianto Zebua, August Delta