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All Journal Jurnal Hukum Lex Generalis
Adnan Hamid
Universitas Pancasila
Law, Crime, Criminology & Criminal Justice

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Penggelapan Pajak Bea Perolehan Hak Atas Tanah dan Bangunan Oleh Pejabat Pembuat Akta Tanah Pembuatan Akta Jual Beli Arina Husnawati; Adnan Hamid; Tetti Samosir
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.v5i4.909

Abstract

The role of PPAT in land registration is to assist the Head of the Land Office to carry out certain activities in land registration, one of which is by facilitating and assisting taxpayers in paying BPHTB. The problem in this thesis is regarding the authority of PPAT in managing the payment of BPHTB tax fees in the transfer of land rights and the actions of PPAT in embezzling BPHTB tax fees which is detrimental to state finances in Decision Number 474/Pid.B/2021/PN.Bks. This thesis, using normative legal research methods (library) with qualitative analysis of secondary data to obtain conclusions about the authority of PPAT in managing the payment of BPHTB tax fees in the transfer of land rights is not regulated in laws and regulations, so it is not the authority of PPAT to make payments of BPHTB tax fees. However, because the PPAT has received the deposit of BPHTB tax fees from his client, the PPAT must be responsible in his position to deposit the BPHTB tax fees, this deposit of BPHTB tax fees is carried out because he has been trusted by his client. The actions of PPAT in embezzling BPHTB tax fees which is detrimental to state finances in Decision Number 474/Pid.B/2021/PN.Bks, namely the PPAT can be held criminally responsible for committing a criminal act of embezzlement, civil there is a loss to another person and the PPAT PP and the code of ethics and committing a violation of Article 26 paragraph (1) of the BPHTB Law and Article 6 of the PPAT Code of Ethics.
Penerapan Prinsip Kehati-Hatian dalam Pembuatan Akta Jual Beli oleh Pejabat Pembuat Akta Tanah (PPAT) Berdasarkan Fakta Materiil: (Studi Kasus Putusan Nomor : 248/Pid.B/2022/PN Jkt Brt) Merah Darwin; Adnan Hamid; Tetty Samosir
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.v6i4.1496

Abstract

In the context of sale and purchase deeds, which are one of PPAT’s primary legal products, the application of prudence should not be limited to formal truth—truth based on fulfilling formal or procedural requirements as stipulated by law—without considering the substance or material facts behind it. These material facts are obtained through the application of material truth, which refers to efforts to ensure that all aspects of the deed-making process reflect actual reality so that the resulting legal product achieves perfection in both substance and future impact. Material truth, which produces material facts, also plays a crucial role in legal reform and legal certainty—two inseparable elements in legal practice. From a legal reform perspective, material truth that produces material facts is an urgent need, as there are currently no specific regulations governing its application in the deed-making process. Meanwhile, from a legal certainty standpoint, material facts have a direct impact on preventing potential disputes, both in the short and long term. Thus, applying material truth to obtain material facts in the preparation of sale and purchase deeds can be a concrete step toward creating legal products that are not only dispute-free but also provide justice and sustainable benefits for all related parties. Therefore, a review of existing regulations concerning the duties, obligations, and authorities of PPAT is necessary.
Co-Authors Arina Husnawati Merah Darwin Tetti Samosir Tetty Samosir