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All Journal TARBIYA : Journal Education in Muslim Society Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JMIE (Journal of Madrasah Ibtidaiyah Education) Jurnal Yustitia Tsamratul Fikri (TF) Arfannur: Journal of Islamic Education Journal of Innovation Research and Knowledge Jurnal Indonesia Sosial Teknologi Jurnal Konseling Pendidikan Islam Blantika : Multidisciplinary Journal Journal of Innovative and Creativity Jurnal Riset Ilmiah Jurnal Penelitian dan Pengkajian Ilmiah SASI Eduprof
Khalimi Khalimi, Khalimi
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Kewenangan Pejabat Pembuat Akta Tanah (PPAT) Dalam Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Terkait Penggelapannya Dalam Akta Jual Beli Ambarwati, Annisa Putri; Lontoh, Rielly Lontoh; Khalimi, Khalimi
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3517

Abstract

A Land Deed Officials (PPAT) is a public official authorized to draw up authentic deeds regarding specific legal acts related to land rights. PPAT is closely associated with the collection of the Acquisition Duty of Right on Land and Building (BPHTB). In practice, the implementation of BPHTB collection often encounters challenges. One of the issues that arise is the occurrence of violations committed by PPAT in relation to BPHTB collection. The research problem in this thesis is formulated as follows: (1) What are the legal consequences for a PPAT who commits embezzlement in connection with BPHTB collection? And (2) How is the authority of PPAT in BPHTB collection regulated in relation to embezzlement in the context of a sale and purchase deed? The theoretical framework employed in this study consists of the theory of authority as developed by S.F. Marbun and Budiardjo, and the theory of legal consequences as articulated by Soeroso. The research adopts a normative juridical method, namely legal research based on literature or secondary data, utilizing primary, secondary, and tertiary legal materials. The approaches applied include the statutory approach, case approach, analytical approach, and conceptual approach. Legal materials were gathered by identifying and inventorying positive legal rules, books, journals, and other relevant legal sources. The analysis was conducted through grammatical and systematic legal interpretation, as well as legal construction methods of analogy and argumentum a contrario. The findings indicate that the legal consequences for a PPAT who engages in embezzlement related to BPHTB collection include both criminal sanctions and administrative sanctions. Furthermore, the regulation of PPAT’s authority in BPHTB collection allows the PPAT to be appointed by the Minister to act as a tax collector under the withholding system. Based on these findings, it is recommended that PPAT’s authority as a tax collector be balanced by the implementation of a user-friendly online BPHTB self-payment system for taxpayers, in order to minimize instances of embezzlement. Additionally, there should be multiple layers of oversight by the National Land Agency (BPN)/Land Office and the Regional Revenue Agency (Bapenda) to ensure the integrity and competence of PPATs
PEMUNGUTAN PAJAK ATAS TRANSAKSI PERDAGANGAN MELALUI SISTEM ELEKTRONIK YANG BERKEADILAN Santosa, Anggoro Budi; Mau, Hedwig Adianto; Khalimi, Khalimi
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2324

Abstract

Trade transactions through electronic systems (PMSE) or E-Commerce have experienced rapid development. Indonesia possesses significant economic potential and a large population, making it a highly promising market for PMSE economic activities. Numerous PMSE business actors, both domestic and international, have entered the e-commerce transaction market. However, many of these PMSE actors have not fulfilled their tax obligations effectively, particularly regarding Income Tax and Value Added Tax (VAT). This situation has resulted in an imbalance and perceived injustice between conventional and digital business actors, as well as between domestic and foreign business entities.  This research aims to analyze the tax collection mechanisms on trade transactions through electronic systems in Indonesia and to evaluate the application of the principle of fairness in tax collection for such transactions. This study employs normative legal research with a statutory approach, a conceptual approach, and an analytical approach.  The results indicate that the government facilitates PMSE tax collection by issuing several tax regulations based on a self-assessment system, complemented by a strengthened withholding system to optimize tax revenue collection. PMSE tax collection also endeavors to establish fairness for business actors by ensuring equal tax obligations between conventional and digital businesses, as well as imposing taxes on transactions conducted by foreign goods or service providers. On the other hand, there remains a necessity for more comprehensive regulations that thoroughly govern tax collection for trade transactions through electronic systems—whether conducted independently or through third parties—covering Income Tax, Value Added Tax, and international taxation aspects
Co-Authors Abdul Rosyid Abu Khaer Abu Khaer, Abu Achmad Fitrian Ahmad Sodiq, Ahmad Alam, Kodrat Ambarwati, Annisa Putri Christwan, Christwan Emmy Mustafa, Marni Fauziah, Rihlah Felicitas Sri Marniati Firdaus, Fery Muhamad Franciska, Wira Hakim, Nur Heri Sutikno Hutabarat, Bardamean Marulitua Milko Istifhama, Lia Izzah, Azmi Nur Kiki Nasir Hadi Kurniawan, Mulyono Kusumastutia, Anindita Sari Lontoh, Rielly Lontoh Mau, Hedwig Adianto Mukti, Abdul Nathaniel Prawira Nurzaman Nurzaman Onoh, Teguh Pawoko, Sigit Ibnu Prayudha Dinata, Agus Santosa, Anggoro Budi Siregar, Nova Sari Sulaiman Sulaiman Tondy, Cicilia Wibisono, Arief