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All Journal Kodifikasia: Jurnal Penelitian Islam Laa Maisyir Jurnal Ekonomi Islam IJTIHAD Islamic Ecomonics Journal EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Falah : Jurnal Ekonomi Syariah HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Daulat Hukum Jurnal Sistem Kesehatan Jurnal Akta AT-Tahdzib: Jurnal Studi Islam dan Muamalah Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Islam al-Afkar, Journal For Islamic Studies Jurnal Ilmiah Al-Syir'ah Al-Iktisab: Journal of Islamic Economic Law Khadimul Ummah Journal of Social Dedication Islamika : Jurnal Ilmu-Ilmu Keislaman Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI Jurnal Literasiologi Syarikat : Jurnal Rumpun Ekonomi Syariah Jurnal Pendidikan Kedokteran Indonesia: The Indonesian Journal of Medical Education JESI (Jurnal Ekonomi Syariah Indonesia) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Pendidikan dan Konseling AL-FALAH : Journal of Islamic Economics Journal of International Conference Proceedings Journal of Islamic Economics Lariba DIKTUM: JURNAL SYARIAH DAN HUKUM Jurnal Ekonomi Islam Jurnal Ekonomi Syariah At-Tahdzib: Jurnal Studi Islam dan Muamalah Jurnal Hukum, Administrasi Publik dan Negara
Mohammad Ghozali
Unversitas Darussalam Gontor
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Akta

 1 
Implementation Final Income Tax Payment Transfer Of Land And Building Based On Government Regulation No. 34 Of 2016 On Sustainable Pt.Citra Lestari Propertindo In The District Of Cirebon Mohammad Ghozali; Umar Ma’ruf
Jurnal Akta Vol 6, No 1 (2019): March 2019
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.v6i1.4247

Abstract

The purpose of this study was to identify and analyze the implementation of the final income tax payments on acquisition of land and buildings based on Act No.34 of 2016 government regulation on Sustainable PT.Citra Lestari Propertindo in Cirebon regency, akibathukum for PPAT which have signed but not yet received evidence AJB PPH Final validation by the study used KPP Pratama. Methode is sociological juridical nature of this research using descriptive analysis, type and sources of data used are dataprimer obtained by interviews, data retrieval and datasekunder obtained from the law books, Regulations. Based on research and discussion can concluded that PPAT in running position Has Violated the signing of AJB first, in fact have not met the requirements of signing one of them has not received evidence PPH Final validation of KPP Pratama because PT.CLP having problems is the lack of complementary requirement form an attachment validation, causing delays in the issuance of evidence of validation, therefore AJB who first signed by PPAT without evidence PPH Final validation result is void due to the unlaw  of KUHPdt 1869. Law impact is the provision of sanctions which will apply to the PPAT under Article 6 paragraph (1) of the 2017 No.112 of 2017 ATR KEPMEN Code, IPPAT.Keyword: Payment PPH Final, Assignment Land and buildings, PT.Citra Lestari Propertindo.
Co-Authors A'yun Nadhira Abdul Hafidz Bin Zaid Achadiyani Adinda Muftiviany Nur Jamilah Affrizal Berryl Dewantara Afifah, Isyna Ahmad Zakky Nasyiruddin Ahmat Muzaeni Arif Effendi Akhmad Novandi Nurtajuddin Akmal Hibatullah Ramadhan Amatullah Nur Afifah Ana Sopanah, Ana Andi Triyawan Andy Kurniawan Annas, Muhamad Annisa Silvi Kusumastuti Annisa Silvi Kusumastuti Anwar Fatoni As Saif Miftahul Husain Badria Nur Lailina Ulfa Bashari, Muhammad Hasan Budi Ispriyarso Devid Frastiawan Amir Sup Eko Fuji Ariyanto Hamid Fahmy Zarkasyi Hendri Setyo Wibowo Ika Prastyaningsih Imam Kamaluddin Iman Nur Hidayat Intan Muthoharoh Isyna Afifah Iza Hanifuddin Khusniati Rofiah Kurnia Firmanda Jayanti Lukman Hakim Luluk Wahyu Roficoh Luluk Wahyu Roficoh M. Ali Zi Khafid M. Ali Zi Khafid Maharani Pradnya Paramita Mohamad Andi Syamsul Maula Muhamad Fajar Pramono Muhamad Muhamad Muhamad Said Muhammad Irkham Firdaus Muhammad Tamliqon Muhammad Ulul Azmi Mulyono Jamal Mushlih Candrakusuma Nabila Zatadini Nadjwa Zamalek Dalimoenthe Norazzah Binti Kamri Nur Azizah Latifah Nur Ramadani Meliani Syukri Nurmayunita Nurmayunita putri alyumnah Putri Halleyana Rahman Resi Handayani ria khoirunnisa Ria Khoirunnisa ria khoirunnisa Rofifa Dhia 'Athifa Rofifa Dhia ‘Athifa Rohul Akbar Soritua Ahmad Ramdani Harahap Syamsul Bahri Syamsul Bahri Syamsuri Syamsuri Syofi Aruni Mafaza Tajul Arifin Tesa Mellina Tesa Mellina Tryas Titi Sari Umar Ma’ruf Wahyu Nugroho Wahyu Nugroho Wahyudi Bakri Yoanda Syah Putra Yuni Susanti Pratiwi Yunita Wulandari Yunita Wulandari Yusi Septa Prasetia Zulfi Dian As Salam