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All Journal JURNAL MAGISTER HUKUM UDAYANA Jurnal Hukum PRO JUSTITIA Syiar Hukum: Jurnal Ilmu Hukum Sriwijaya Law Review Anterior Jurnal Journal La Sociale Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) BHIRAWA LAW JOURNAL Journal of Legal and Cultural Analytics (JLCA) JAPI: Jurnal Akses Pengabdian Indonesia Bandung Conference Series: Law Studies MIMBAR : Jurnal Sosial dan Pembangunan Sinergi International Journal of Law Indonesian Journal of Humanities and Social Sciences
Efik Yusdiansyah
Fakultas Hukum Universitas Islam Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Indonesian Journal of Humanities and Social Sciences

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The Establishment of Tax on Land and Building Rights (BPHTB) Payment Arrangement in Notarial Sale and Purchase Agreement Deed Wahyuni, Fitri; Yusdiansyah, Efik; Sundary, Rini Irianti
JOM Vol 5 No 2 (2024): Indonesian Journal of Humanities and Social Sciences, June, 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i2.5543

Abstract

The transfer of land rights in Indonesia is governed by various positive laws currently in force, including Government Regulation Number 35 of 2023 (PP 35/2023) concerning General Provisions for Regional Taxes and Regional Levies. PP 35/2023 regulates the establishment of the Tax on Land and Building Rights (BPHTB), which is also imposed on the Sale and Purchase Agreement (PPJB) made by a notary. Specifically, the regulation addresses PPJBs that have been fully paid. However, this provision is not entirely consistent with the existing regulation requiring the payment of BPHTB for the Sale and Purchase Deed (AJB) executed by the Land Deed Making Officer (PPAT). This payment is a fundamental requirement for changing the name on the land and building title certificate, as stipulated by the National Land Agency. This study employs a normative legal research method, focusing on library materials or secondary data. Utilizing a qualitative approach, the research analyzes legal norms in statutory regulations. The findings indicate that PP 35/2023 still lacks a clear legal basis for recognizing a notary's PPJB as a condition for changing the name on the land certificate by the buyer.
Co-Authors A. Harits Nu'man Abdul Hadi Abidin, Muhammad Ilman Ahmad Faizal Adha Ali Firman, Chepi Arinto Nurcahyono Aris Rismawan Bambang Santoso Barawaja Dadang Darusman, Yoyon Dey Ravena Dini Dewi Heniarti Fabian Fadhly Jambak Fazky Muhammad Hasa Fitri Wahyuni Jejen Hendar Muhammad Mahendra Maskhur Sinaga Neni Ruhaeni Prastiwi, Dian Eka Pratiwi, Hasya Fazni Ratna Januarita Rini Irianti Sundary Rizki Gunardhi Rusli K. Iskandar Setiawati, Suci Sri Ratna Suminar Tatty A Ramli Titi Sutiamah Yeti Sumiyati