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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Simbur Cahaya
Amad Sudiro
Tarumanagara University
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tanggung Jawab Pejabat Pembuat Akta Tanah Yang Melakukan Peralihan Hak Atas Tanah Sepihak Tara Ulina; Amad Sudiro
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v7i9.14140

Abstract

Kasus peralihan hak atas tanah sepihak oleh Pejabat Pembuat Akta Tanah (PPAT) menjadi perhatian serius dalam konteks hukum dan etika profesi. Penelitian ini bertujuan menganalisis dampak hukum dan konstitusional dari tindakan tersebut serta mengevaluasi pelanggaran etika profesi. Melalui pendekatan analisis kasus, penelitian merinci latar belakang, tujuan, metode, dan hasilnya. Hasilnya menunjukkan bahwa peralihan tanah sepihak oleh PPAT melibatkan pelanggaran hukum dan konstitusional, merugikan kepercayaan masyarakat, dan berpotensi memicu pencabutan izin dan sanksi hukum. Temuan ini menekankan pentingnya kepatuhan terhadap etika profesi dan prinsip-prinsip hukum dalam menjalankan tugas sebagai PPAT, mendukung upaya menjaga integritas lembaga, dan membangun kepercayaan masyarakat terhadap proses peralihan hak atas tanah.
Legal Certainty of Income Tax Imposition on Sale and Purchase Transactions of Uncertified Land Dwi Nursyafitri; Amad Sudiro
Simbur Cahaya Volume 31 Nomor 2, Desember 2024
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/sc.v31i2.4230

Abstract

In the land registration process, there are tax payment obligations that must be carried out by the parties, both sellers and buyers, before obtaining a certificate issued by the Land Office. Final Income Tax on Transfer of Land and Building Rights (PPh F PHTB) is an obligation that must be paid by the landowner. In the case of uncertified land, PPh F PHTB is imposed on the landowner twice. In addition, the landowner is also charged a one-time Land and Building Acquisition Fee (BPHTB). The tax burden listed does not include other costs such as the cost of charging Non-Tax State Revenue (PNBP) and other costs associated with the transfer of rights which, when accumulated, tend to burden the landowner. The formulation of the problem discussed in this study is how the legal certainty of income tax imposition on sale and purchase transactions of uncertified land in Indonesia uses a normative juridical approach method to solve problems by examining secondary data in the form of laws and regulations, books, and related documents. The results of the study state that the imposition of final income tax on the transfer of rights to land and buildings (PPh F PHTB) that have not been certified or registration of certificates for the first time is considered not to fulfill aspects of legal certainty and justice. This is because there will be the imposition of Final Income Tax on the Transfer of Rights on Land and Building (PPh F PHTB) in layers on the same object and tax subject.
Co-Authors Dwi Nursyafitri Tara Ulina