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All Journal Jurnal Hukum Khaira Ummah Empowerment : Jurnal Pengabdian Masyarakat Law Development Journal Sultan Agung Notary Law Review Indonesian Journal of Advanced Research (IJAR) Jurnal Konstatering TABELLIUS
Amin Purnawan
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : TABELLIUS

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Problematics of Legal Kincrease in The Sale Value of Taxable Objects - Land and Building Tax (NJOP-PBB) on The Process of Transfer of Land Rights at The Office of The Land Deed Official in Blora Regency Mar’ah, Nurul; Purnawan, Amin
TABELLIUS: Journal of Law Vol 3, No 1 (2025): March 2025
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract. The purpose of this study is to determine and analyze the impact of the increase in the Taxable Object Sales Value - Land and Building Tax (NJOP - PBB) on the process of transferring land rights at the Notary's Office - Land Deed Making Official (PPAT), to determine the obstacles and efforts made related to the increase in the Taxable Object Sales Value - Land and Building Tax (NJOP - PBB) on the process of transferring land rights at the Notary's Office - Land Deed Making Official (PPAT). The approach method in this study is the sociological juridical approach, namely an approach that emphasizes research that aims to obtain legal knowledge empirically by going directly to the object. The data used are primary and secondary data obtained through interviews and literature studies, while the data analysis method is carried out by qualitative analysis. The results of the study concluded that the Increase in the Taxable Object Sales Value - Land and Building Tax (NJOP - PBB) certainly affects the process of transferring land rights, because it is not uncommon for the transaction value submitted by taxpayers to be considered inappropriate by tax officers, so it is not uncommon for tax officers in the verification / validation process, to request that the transaction value be changed and adjusted according to the tax officer's assessment. The tax value that must be paid is very high, the taxable object sales value (NJOP) also always increases every year so that with the increasing taxable object sales value (NJOP), the tax that must be paid is the estimated value determined by the Regional Revenue, Financial Management and Asset Agency (BPPKAD) Office exceeds the original sale and purchase value so that the applicants feel very reluctant, so the local government must take concrete steps and appropriate solutions related to future policies.Keywords: Problems; Njop-PBB; PPAT.
Legal Consequences of the Responsibility of Land Deed Officials (PPAT) in Verifying Seller and Buyer Taxes for Transfer of Land Rights in Semarang Regency Alifati, Izta Aulia; Purnawan, Amin
TABELLIUS: Journal of Law Vol 3, No 3 (2025): September 2025
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract. This study aims to reveal the extent of the responsibility of the Land Deed Official (PPAT) in the context of the PPAT's accountability in verifying the seller's and buyer's taxes on the transfer of land rights, as well as the legal consequences of the PPAT's accountability in verifying the seller's and buyer's taxes on the transfer of land rights if the tax payment value differs from the selling price. This type of research is a sociological juridical legal research. The results show that the PPAT has a legal obligation to verify the accuracy of the Income Tax (PPh) and Land and Building Acquisition Fee (BPHTB) payment data before signing the deed of transfer of rights. If there is a difference in the value between the tax payment and the selling price, the PPAT remains administratively and morally responsible to ensure that the data is in accordance with the actual transaction. The legal consequences that arise can be the cancellation of the deed, administrative sanctions against the PPAT, or losses to the state due to potential reductions in tax revenue. Keywords: Land Deed Official; Legal Responsibility; Tax Verification; Transfer of Land Rights. 
Co-Authors Agustinus David Putraningtyas, Agustinus Akbar, Ahmad Faiz Akhmad Khisni, Akhmad Alifati, Izta Aulia Aryani Witasari Batistuta, Nafathony Setya Mohammad Bin Syeban, Salim Filza Taufiq Desika Ratnaningtyas Krispriati, Desika Ratnaningtyas Harinda, Khoirulika Nur Hariyanti, Agus Fitri Husin, M. Istina, Siti Rodhiyah Dwi Makmudin, Makmudin Mar’ah, Nurul Mashadurohatun, Anis Moch Taufik Novi Andriani, Novi Prabowo, Megawati Riyanto, Taufan Fajar Rizki, Pebriana Siti Ummu Adillah Wibowo, Moh. Bekti Widya Anugrah, Valentin