<![CDATA[Taxes are potential state revenues to achieve successful development. One type of tax relating to land and buildings the tax income on income from transfer of land and / or building rights. Binding of buying purchase on land and / or building and its changes shall be made in front of the notary. The main notary authority is to make an authentic deed of all deeds, agreements and statutes required by legislation. Based on the discussion it can be seen that, the validation function is aimed making something official accepted or approved, especially after conducting an examination, whereas verification aims to prove that something exists or is true, or to ensure that something is true. Validation and verification are interrelated procedures. Validation procedure for income tax in the making of Deed PPJB conducted aim to match and confirm the truth of data that related to the transaction value of tax object listed in deed of PPJB which is made in front of the notary. Validation of income tax shall be made after the e-billing application is then stamped and subsequently deposited to the Post Office or Perception Bank appointed by the Minister of Finance. The validation implications of the validity of the deed of PPJB have no impact on the valid or unlawful agreement made, validation is done to provide legal protection and legal certainty to the parties. The validation implication on the validity of the Deed of PPJB rests with the legal protection and legal certainty for the parties as regulated in Article 1 paragraph (1 and 2) of Government Regulation Number 34 of 2016. PP number 34 of 2016 provides for the final indebted tax on the transfer of land rights And / or buildings. PPJB which is made permanent as a very powerful and perfect evidence because it is made before the authorized officials namely as a Notary public officials.
Keywords: Validation of Income Tax, Land and Building Rights Transfer.]]>
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