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All Journal Jurnal Teknik Elektro Jurnal Meta-Yuridis Jurnal Darma Agung LEGAL BRIEF Jurnal Hukum Lex Generalis International Journal of Business, Law, and Education IBLAM Law Review Maliyah : Jurnal Hukum Bisnis Islam
Muhammad Arif Prasetyo
Universitas Negeri Semarang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Social Sciences Other

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Urgensi PPAT dalam Proses Jual Beli Tanah dan Bangunan dalam Tinjauan Yuridis Prasetyo, Muhammad Arif
Maliyah : Jurnal Hukum Bisnis Islam Vol. 13 No. 2 (2023): Desember 2023
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/maliyah.2023.13.2.266-284

Abstract

When making a deed, the Land Deed Making Officer (PPAT) is obliged to ensure that the BPHTB payment owed has been paid in full by the Taxpayer. For this reason, it is necessary to study the role of PPAT in the imposition of BPHTB in the transfer of rights to land and buildings, the legal consequences of the imposition of BPHTB in deeds of sale and purchase of land and buildings and the mechanism for the imposition of BPHTB in deeds of sale and purchase. The type of research used in writing this is normative juridical, which is descriptive analysis. The data collection technique used is library research. The role of PPAT in the Imposition of BPHTB in the Transfer of Rights to Land and Buildings is to convey the necessary information relating to the process of imposition of BPHTB in the imposition of BPHTB tax on the transfer of rights to land and buildings. The legal consequence of the imposition of BPHTB in the Deed of Sale and Purchase of Land and Buildings is that the Deed of Sale and Purchase cannot be executed before the BPHTB in the sale and purchase transition transaction has not been paid by the taxpayer, which also results in legal certainty in the transition.
Co-Authors Adawiyah, Rodiatun Andreas, Martua Damanik, Stevi Idhel Wheis Fauza, Akbar Reza Ginting, Haganta Filemon Hanuring Ayu Ardhani Putri Kamal, Julius Laurencia, Amelia Manurung, Fazri Siddik Sioloan Munthe, Eunike Chairani Sukma Novianty, Jeannifer Ongko , Eric Pamellia, Amanda Okta Pangaribuan, Edo Rajaiman Martinus Ramadhana, Widodo Sembiring, Josua Pramana Adika Siahaan, Efelyn Theresia Sitanggang, Dameria Suryono Suryono Suryono Suryono Taharah, Amanah Talia, Dhea Timoteus, Nardo Wibowo, Stefani