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All Journal Jurnal Hukum Lex Generalis
Arsin Lukman
Universitas Pancasila
Law, Crime, Criminology & Criminal Justice

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Perlindungan Hukum Peralihan Kepemilikan Hak Atas Satuan Rumah Susun Terkait Perbuatan Melawan Hukum dalam Proses Jual Beli Tanpa Akta Jual Beli: (Studi Kasus Putusan Nomor :182/Pdt.G/2023/PN.Jkt.Tim) Muhammad Exel Bagus Nugroho; Arsin Lukman; Rury Octaviani
Jurnal Hukum Lex Generalis Vol 6 No 9 (2025): Tema Hukum Agraria dan Pertanahan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i4.955

Abstract

Increasing space in open areas is one way to counteract the negative impact of housing and urbanization on land use. Apart from being a way to live, housing and settlements are more appropriately understood as a process of human settlement. Apart from being a practical place to live, housing and settlements are also the process of human settlement. The construction of flats aims to meet the needs of decent housing for the people, by increasing the usability and yield of land use in densely populated areas and only a limited land area is available. The definition of flats varies, flats are also called Flats/Apartments/Condominiums. In this study, there are two problem formulations. First, how to protect the owner of a flat unit in the case of a transfer of ownership carried out without a sale and purchase deed. Second, what is the role of the court in resolving disputes over the transfer of ownership of apartment units carried out without a sale and purchase deed based on Decision No.182/Pdt.G/2023/PN.Jkt.Tim. The research method used in this study is normative juridical which uses secondary data sources or data obtained from literature materials. From this study, it can be concluded that there are acts of unlawful acts that are demanded with compensation for losses. So that the role of the court in granting the lawsuit in its relevance to the Registration of Transfer of Land Rights can be the basis for being able to register the process of reversing the name of the certificate to the National Land Office as a substitute for the Deed of Sale and Purchase from PPAT.
Kajian Penerapan Pembayaran Pajak Penghasilan (PPH) dan Bea Perolehan Hak Atas Tanah dan/atau Bangunan (BPHTB) atas Pembatalan Perjanjian Pengikatan Jual Beli Menjadi Akta Jual Beli Cicilia Ri Sapta Wahyu Widyawati; Arsin Lukman; Jum Anggriani
Jurnal Hukum Lex Generalis Vol 6 No 9 (2025): Tema Hukum Agraria dan Pertanahan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i4.1053

Abstract

Transfer of Rights through a Sale and Purchase Agreement (PPJB) requires the parties to pay Income Tax (PPh) and Land and Building Rights Acquisition Fee (BPHTB), however some development companies often cancel the PPJB before the Sale and Purchase Deed (AJB) is executed. This effort is often carried out by taxpayers to avoid tax obligations that should be fulfilled, which results in potential loss of state revenue and creates injustice in society. Based on the description of the background, the problem in this research is the legal consequences of efforts to evade taxes due to the cancellation of PPJB to AJB in terms of Tax law and how the PPAT is held responsible for efforts to avoid paying Tax due to the cancellation of PPJB to AJB in its implementation. Legal certainty and the legal system will be used as analytical tools in this research. The research method used is Normative Juridical research by examining research materials through literature or secondary materials. Data analysis was carried out qualitatively. The results of this research show that the cancellation of PPJB to AJB resulted in state losses from the tax sector due to efforts to avoid tax in the cancellation and the Land Deed Making Official in terms of his responsibility for paying taxes for the parties was only administrative without taking firm action against the developer company.
Co-Authors Cicilia Ri Sapta Wahyu Widyawati Jum Anggriani Muhammad Exel Bagus Nugroho Rury Octaviani