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Journal : Jurnal Akta

The Role of Notaries and Land Titles Registrar in Collecting Duties on The Land and Building Rights Acquisition on The Making of Sale and Purchase Deeds in Singaraja City Nyoman Edy Febriana; I Wayan Parsa; I Gede Artha; I Nyoman Bagiastra
Jurnal Akta Vol 9, No 2 (2022): June 2022
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v9i2.21362

Abstract

The main objective of this study is to know the role of Land Titles Registrar (PPAT) in collecting duties on the Land and Building Rights Acquisition (BPHTB) on the sale and purchase transactions in Singaraja City. Furthermore, we investigate the duties and obligations of the PPAT in supervising the payment of BPHTB. The research was conducted using a qualitative approach with empirical juridical methods. The main finding is the role of PPAT as the official who makes BPHTB quotations during sales and purchase transactions in Singaraja City shows a very important role. Also, we have presented the duty and obligation of PPAT in supervising the payment of BPHTB is to make taxpayers aware that taxes are paid in accordance with applicable regulations.  
Co-Authors A. A. Gede Raka Putra Adnyana Adhi Saputra, I Made Hendra Adi Putra, Salit Ngurah Bagus Anak Agung Istri Ari Atu Dewi Anak Agung Ketut Sukranatha Anak Agung Ngurah Deva Ekada Saputra Anak Agung Ngurah Putra Satria Kusuma Anak Agung Titah Ratihtiari Anastasya, Dewa Ayu Julia Angga, Dewa Aristya Putra, I Kadek Krisnandika Bagus Gede Ari Rama Bagus Putu Wisnu Mandala W Bagus Putu Wisnu Mandala Weisnawa Budhi Mahayana, I Gede Candra, I Gusti Ayu Agung Dwi Dananjaya, Nyoman Adi Arya Putra Danyati, Ayu Putu Laksmi Darmawan, I Made Yogi Dewa Gede Prawira Buwana DEWI, Ni Luh Putu Yuni Sartika Dwirama Wiguna, I Made Ananda Farel Aditya Maksum Franasia, Franasia Gede Hardiyana Putra Gita Lestari, Made Ayu Gunawan, Made Gerry Holys Abdiel Lumira I Gede Agus Ngurah Gede I Gede Artha I Gede Arya Kusuma I Gede Dharma Eka Yudarsa I Gusti Agung Ayu Gita Pritayanti Dinar I Gusti Ayu Putri Kartika, I Gusti Ayu I Gusti Ayu Widiadnyani I Gusti Ketut Bagusdharma Liran I Kadek Dwi Wisma Putra I Ketut Markeling I KETUT SUDANTRA I Komang Gede Jaya Artha Kusuma I Made Arya Utama I Made Dedy Priyanto I Made Kresnayana I Nyoman Darmadha I Nyoman Gede Sugiartha I Nyoman Sudana I Putu Donny Laksmana Putra I Wayan Gede Artawan Eka Putra I Wayan Novy Purwanto I Wayan Parsa I Wayan Putra Nugraha I Wayan Wardiman Dinata Ida Bagus Adhitya Prayoga D Ida Bagus Anindya Jaya Keniten Ida Bagus Gede Pratama Ida Bagus Indra Mahardika Ida Bagus Kade Wahyu Sudhyatmika Ida Bagus Putra Atmadja Ida Bagus Putu Sutama Intan Pratiwi Justitio, Andrean Darven Kadek Arya Putra Gunawan Kadek Arya Putra Gunawan Kadek Julia Mahadewi Kadek Lilyani Kadek Radhitya Vidianditha Kartika, I G A Putri Ketut Leona Trida Yuliani Kirana Wiguna, Ni Komang Cahya Komang Tri Sundari Dewi Komang Wahyuni Purnama Ningrum Krista, I Kadek Laksmi, Ida Ayu Dinda Lani Eka Kumala Dewi Luh Kurnia Dharma Pertiwi, Ni Luh Nyoman Alit Aryani, Luh Nyoman Alit Made Arie Wiedhayanti Made Dita Widyantari Made Ray Adityanata Made Sintya Wahyu Wulan Astari Madeni Apriliani, Ni Putu Eka Madia, Putu Bella Mania Mahardika, Muhammad Panji Mahendra Junior, Gde Putra Mahendra, I Wayan Agus MANGGALA, Ni Kadek Erika Marheni, Lily Ni Kadek Ditha Angreni Ni Luh Dina Yuliana Ni Luh Gede Astariyani Ni Made Adinda Wikan Dewi NI MADE ARI YULIARTINI GRIADHI Ni Made Asri Alvionita Ni Made Deby Anita Sari Ni Made Rian Ayu Sumardani Ni Nyoman Trisnadi Piranti Sari Dewi Ni Putu Ayu Yuliana Murni Ni Putu Meiliana Dewantari NOHANA, Ni Gek Ayu Septi Nugraha, Putu Bagus Satya Nyoman Edy Febriana Nyoman Rexa Danandhika Pangestu, Gede Hadi Pramana, Gede Pasek PRATIWI, I Gusti Agung Istri Ranya Astri Putra Gunawan, Kadek Arya Putu Astika Yasa Putu Gede Arya Sumertayasa Putu Novi Pujayanti Putu Putri Nugraha Putu Tasya Ratna Elisabeth Kusumaedi Putu Tissya Poppy Aristiani Raja Tua Hamonangan Ria Tri Harini Dwi Rusiawati Riana Putra Intaran, Galih Saputra, Komang Yoga Sastera, I Gusti Bagus Yoga Sastra Nugraha, I Made Aditya Selvi Marcellia Sri Deviani Putri, Ni Kadek Ayu Mega Suatra Putrawan sukmayasa, kadek Sukmayoga Wiweka, Gede Rhama Tjokorda Gde Indraputra Udiana, Gede Krisna Wahyu Tantra Setiadi Wayan Agus Singid Adnyana Widyaningrum, Cokorda Istri Sri Dharma Widyasari Susrama Putri, Ni Luh Vita Widyatama, Pande Made Mahatma Wijaya, I Ketut Reksa Windi Dianti Agustin Yustiawan, Dewa Gede Pradnyana