Ngadino Ngadino
Lecturer Master of Notary Law, Faculty of Law, Universitas Islam Sultan Agung Semarang, Indonesia

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The Role of Land Associates Officials (PPAT) in Collection of BPHTB Tax on Land & Building Transactions for Sale & Building Tafana Bella Marinda; Akhmad Khisni; Ngadino Ngadino
Sultan Agung Notary Law Review Vol 2, No 4 (2020): December 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.759 KB) | DOI: 10.30659/sanlar.2.4.522-532

Abstract

The legal act of transferring rights to land and/or buildings must always be followed by the making of the necessary deeds, as specifically regulated on this matter. Which deeds must be made by the competent official for this, namely the Official for Making Land Deeds (PPAT), where in certain cases the deed is made by a notary. Thus, the government in its issued regulation has assigned the official making the deed to participate in supervising the payment of taxes payable on the said land and/or building transactions. However, in its implementation there are still many obstacles that arise, especially there is still tax avoidance in land transactions, and a lack of understanding of the calculation and payment of Land Rights Acquisition Tax (BPHTB) by taxpayers, which results in the main tax function to fill State cash receipts, which are often referred to as budgetary functions, which are not well implemented. In the collection of Land Rights Acquisition Fees (BPHTB) in connection with the deed he makes, it is hoped that the Notary as PPAT will play an active role requiring payment of Land Rights Acquisition Fee (BPHTB) in transferring rights to land and buildings, which after the agreement is made and the payment transaction is made, the tax must be paid as soon as possible, then its correctness is checked so that the deed can be signed immediately.
Implementation of Application for Ownership of State Land in Comparable Railroad Tracks Andrian Shidiq; Sri Endah Wahyuningsih; Ngadino Ngadino
Sultan Agung Notary Law Review Vol 2, No 4 (2020): December 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (799.565 KB) | DOI: 10.30659/sanlar.2.4.335-347

Abstract

The purpose of this study is to 1) Know the implementation of land rights applications that are located along the railroad tracks in Pucangsawit Village, Surakarta City. 2) Knowing the obstacles that arise in the implementation of applications for land rights located on the equivalent of railroad tracks in the Pucangsawit Village, Surakarta City. The data used in this research are primary data, secondary data, and tertiary data that can support this study, which are then analyzed using descriptive analytical methods.Based on the results of data analysis, it is concluded that: 1) there is a desire of the community around the equivalent of the railroad tracks in Pucangsawit Village, Surakarta City to have a Freehold certificate. The land he occupies is state land which is beyond the control of PT. KAI Daop Jogjakarta in accordance with the technical recommendations issued by PT. KAI daop Jogjakarta. The basis for the consideration of granting a property certificate from the Surakarta City Land Office is that the community members who apply have controlled and occupied the land for more than 20 years and the land requested is outside the railroad equivalent line whose control is at PT. KAI is in accordance with the recommendation of PT. KAI Daop Jogjakarta. 2) The obstacles faced include, among others, there are still many people along the railroad who do not know the boundaries of land under the control of PT. KAI, the lack of insight and understanding of community members around the railroads regarding land law, especially in filing applications for state land ownership so it needs socialization from related agencies, and there are still complicated procedures and bureaucracy in applying for equivalent state land ownership. railrood tracks that need to be simplifed.
Land Registration Problems Related to Installation & Maintenance of Land Boundary Signs Dini Wulansari; Achmad Sulchan; Ngadino Ngadino
Sultan Agung Notary Law Review Vol 2, No 4 (2020): December 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (767.486 KB) | DOI: 10.30659/sanlar.2.4.542-548

Abstract

The implementation of land registration activities itself is a government obligation which aims to provide legal certainty in order to protect the rights of land owners which also functions to determine the status of land parcels, who owns it, types of rights, land area, and use and utilization of the land as mandated by the Law. invite. In this research, the objective of this research is to find out what are the problems in land registration, the causative factors, and the role of BPN in dealing with the problems that occur.The approach method used in this research is the sociological juridical approach. This approach is taken to understand law in the context of its society, namely a non-doctrinal approach.The data needed, namely the types of primary data and types of secondary data, were taken by observation, interview and documentation methods. Methods of data analysis using qualitative descriptive analysis, meaning that this research uses data collection methods obtained directly from sources, either in writing or orally. The results showed that there are still land rights holders who do not fulfill their obligation to put up land boundary signs and the factors that cause land rights holders do not fulfill their obligations are due to lack of legal awareness. The role of BPN itself is to disseminate information to the community to install and maintain land boundary signs for the common interest and for the smoothness of the land registration process.