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All Journal JURNAL MAGISTER HUKUM UDAYANA Jurnal Akta Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Jurnal Bina Pengabdian Kepada Masyarakat Volksgeist: Jurnal Ilmu Hukum dan Konstitusi POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Hukum Pidana dan Pembangunan Hukum Reformasi Hukum Trisakti
Ignatius Pradipa Probondaru
Universitas Trisakti, Jakarta Barat
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Journal : Jurnal Akta

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Future Direction of Binding Sale-Purchase Agreements as Tax Objects for Land and Building Rights Acquisition Keumala, Dinda; Probondaru, Ignatius Pradipa; Setiawati, Anda; Arsawan, I Gede Yudi; Wiratno, Wiratno
JURNAL AKTA Vol 12, No 2 (2025): June 2025
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.v12i2.44247

Abstract

A Binding Sale and Purchase Agreement is a preliminary agreement made by parties before a Notary before the execution of a Sale and Purchase Deed before the Land Deed Official. This study examines the existence of a binding sale and purchase agreement regulation as the object of the Levy on Acquisition of Land and Building Rights payment, it identifies the factors causing inconsistencies in the normative regulation of A Binding Sale and Purchase Agreement transaction as the Levy on Acquisition of Land and Building Rights objects. The findings show that there are inconsistencies between the provisions stipulated in Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and Government Regulation No. 35 of 2023 concerning General Provisions for Regional Taxes and Regional Levies regarding the timing and object of the Levy on Acquisition of Land and Building Rights payment. Specifically, Article 49 letter a of Law No. 1 of 2022 determines that the Levy on Acquisition of Land and Building Rights is due at the signing of the binding Sale and Purchase Agreement, while Article 18 paragraph (3) of Government Regulation No. 35 of 2023 stipulates different conditions, leading to regulatory disharmony.
Co-Authors Adi Wiratno, Adi Dinda Keumala Dyah Setyorini Dyah Setyorini Elsya Dana Yuana Amos Endang Pandamdari I Gede Yudi Arsawan I Gede Yudi Arsawan Idris, Siti Hafsyah binti Irene Eka Sihombing Januardo Sulung P Sihombing Listyowati Sumanto Mariane, Irene Nabilah, Hana Jihan Nadhirah Baisa Setiawati, Anda