THE EXIXTENCE OF THE OFFICIAL OF THE LAND DEED (PPAT) TO ASSISTS THE GOVERNMENT IN COLLECTIN THE ACQUISITION AND DIVERSION OF LAND AND BULDING (BPHTB) TO REALIZE LEGAL CERTAINTY
Keywords:
BPHTB, PPAT, land deed, legal certainty
Abstract
The official of the land deed is public official who authorized to make authentic deeds concerning certain legal act concerning the right to land or the property right of the flats unit. In the acquisition and diversion of land and bulding there is a arrangement before the parties sign the deed the official public of the land deed must ensure the duty on acquisition of land right is paid by the parties. The conclusion of this thesis is how the exsistance of PPAT to help government the menthod in this writing is empirical juridical which analyzed by authoritative theory and legal certainty, fieldwork ealted the PPAT and BPHTB. The results of this thesis about the exsistance of PPAT in assisting clients who make transaction for the acquisition or diversion of the land and the building in the deed. The exsistance of regulation stipulating that to signing a deed, BPHTB is paid in full by the parties. In assisting the government there are the consequence of the legal consequences imposed to PPAT if PPAT don’t violation in assisting the payment of BPHTB. Government should be with a new legislation governing the function of PPAT in BPHTB collection
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Abdul Kadir Muhammad, Indonesian Civil Procedural Law, PT Citra Aditya Bakti, Bandung, 2000
Abdulkadir Muhammad, Indonesian Company Law, Citra Aditya, Bandung, 1999
Adrian Sutedi, Regional Tax and Retribution Law, Ghalia Indonesia, Bogor, 2008.
Ahmad Ali, Uncovering the Tabir Hukum (a philosophical and sociological study), Mount Agung, Jakarta, 2002
Arana was successful, KUH PER, Aksara was successful, Yogyakarta, 2004
Atep Adaya Barata, Basics of Excellent Service, PT Gramedia Pustaka, Jakarta, 2003.
Azhari Aziz Samudra, Taxation in Indonesia finance, Regional Taxes and Retribution, Raja Grafindo Persada, Jakarta, 2015
Boedi Harso, Association of Land Law Regulations, Dj Position, Jakarta, 2000
Boedi Harsono, Agrarian Law in Indonesia The Association of Land Law Regulations, Djambat, Jakarta, 2002
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Boedi Harsono, Agrarian Law, djmbatan, Jakarta, 1999
Bohari, Introduction to Tax Law, PT raja Grafindo Persada, Jakarta, 1993
Caroline Gunawan, Role of PPAT in the Sale and Purchase Agreement of Freehold Land, Thesis of Notary Master Program, Faculty of Law, University of Indonesia, 2003
Charles Jones, Introduction to public policy (public Policy), Mandar Maju, Bandung, 1991
Chidir Ali, Elementary Tax Law, Eresco, Bandung, 1993
Darwin, Local Taxes and Retribution, Mitra Wacana Media, Jakarta, 2010
Darwin, Local Taxes and Retribution, media discourse partners, Jakarta, 2010
Darwin, Local Taxes and Retribution, Mitra Wacana Media, Jakarta, 2010
Djfar Al Bram, National Tax Law on Tax Compliance SPT and NPWP, Surabaya, 2012
Drs. Darwin. Local Taxes and Levies, Mitra Aacana Media, Jakarta, 2010
Effendi Warsin, Agrarian Law in Indonesia, Raja Grafindo Persada, Jakarta, 1994
Erly Suandy, Tax Law, Salemba Empat, Jakarta, 2008
Gunawan Widjaja and Kartini Muljadi, Sale and Purchase, Rajawali Pers, Jakarta, 2004
Hadi Setia Tunggal, Implementing Regulations for PPAT Position Law, Harvarindo, Jakarta, 2006
HAW Widjaja, Village Autonomy, Raja Grafindo Persada, Jakarta, 2014
HR, Daeng Naja, Deed Making Engineering, PT Raja Grafindo Persada, Depok, 2012
Imam Soebechi, Judicial Review of Regional Tax and Retribution Perda, Jakarta, 2013
Imam Soebechi, Judicial Review of Regional Tax and Retribution Perda, Jakarta, 2013.
Indroharto, Efforts to Understand the Law on State Administrative Courts, first printing, Pustaka Harapan, Jakarta, 1993
Ira Koesoemawati, KePPAT, Achieve Successful Asa, Jakarta 2009
Irawan Soerodjo, Legal Certainty of Land Rights in Indonesia, Arkola, Surabaya, 2003
Cashmere, Customer Service Ethics, PT Raja Grafindo Persada, Jakarta, 2006
Lexy J. Meleong, Qualitative research methodology, PT. Youth Rosda Karya, Bandung, 2000
Lon Fuller, The Morality of Law, New Haven, coon: Yale University Press, 1971
M. Nur Riyanto, Marketing Basics, Alfabeta, Bandung, 2012
M. Yahya Harahap, In terms of agreement law, second printing, alumni, Bandung, 1986
Mardiasmo, 2002, Revised edition of Taxation, Andi, Yogyakarta,
Mardiasmo, Taxation, Andi, Yogyakarta 2000,
Marihot P. Siahaan, Indonesian Tax Law Series: Elementary Tax Law, Graha Ilmu, Yogyakarta, 2010
Marihot Pahala Siahaan, Fees for Acquisition of Rights to Land and Buildings (Theory and Practice), Raja Grafindo, Jakarta, 2003
Marihot pahalamana Siahaan, Fees for Acquisition of Rights to Land and Buildings Theory and Practice, PT. Raja Grafindo Persada, Jakarta, 2000.
MJ. Widijatmoko. Discussing the position of BPN, PPAT, DAN IPPAT, Renvoi Magazine, 137 edition, Jakarta, 2014
Muhammad Djafar saidi, Taxpayer Legal Protection in Tax Dispute Settlement, Rajawali Press, Jakarta, 2008.
Muhammad Rusjdi, PBB, BPHTB and Stamp Duty, Pt. Gramedia Group Index, Jakarta, 2005
Government Regulation No. 37 concerning the Position of PPAT, Fokusindo Mandiri, Bandung, 2014
Government Regulation Number 24 of 2016 concerning Amendments to Government Regulation Number 37 of 1998 concerning Regulation of the Position of Land Deed Making Officials
Philipus M. Hadjon, Structuring Administrative Law on Authority, Faculty of Law Universitas Airlangga, Surabaya, 1997
R. Santoso Brotodihardjo, Introduction to Tax Law, Refika Aditama, Bandung, 2003
R. soegondo notodisoerjo, Indonesian Notariat Law An Explanation, Rajawali Pres, Jakarta, 1993
R.santoso Brotodihardjo, Introduction to tax law, PT Refika Aditama, Jakarta, 1959
Editorial RAS, Practical Legal Tips: land and buildings, Raih Asa Sukses, Depok 2009
Ridwan HR, State administrative law, Raja Grafindo Persada, Jakarta, 2008
Ridwan HR, State Administrative Law, Raja Grafindo persada, Jakarta, 2013
Rochmat Soemitro, Principles and Basis of Taxation, Eresco, Bandung, 1992
Rochmat Soemitro, Legal Basics and Income Taxes, PT Eresco, Jakarta, 1997
Rochmat Soemitro, Legal Basics and Income Taxes, PT Eresco, Jakarta, 1997
Salamun A.T, Image Tax and Its Renewal Efforts, Bina Rena Pariwara, Jakarta, 1991.
Salim, H.S and Erlis Septiana Nurbani, Application of Legal Theory in Thesis and Dissertation, First Edsis, Rajawali Press, Jakarta, 2013
Soedharyo Soimin, Status of Land Acquisition Rights, Sinar Grafika, Jakarta, 1994
Soerjono Soekanto, Introduction to Legal Research, UI Press, Jakarta, 2007.
Soerjono Soekanto, Factors Affecting Law Enforcement. PT. Raja Grafindo Persada, Jakarta 2008
Soleman B Taneko, Principles of Legal Studies in Society, Rajawali Press, Jakarta, 1993
Sri Rama Butar Butar, Dictate of Tax Law,
Sri Rudiatmoko, Revised Edition of Tax Law Introduction, Andi, Yogyakarta, 2002
Sri Soedewi Masjchoen Sofwan, Civil Law: Law of Goods, Liberty, Yogyakarta, 1981
Stout HD, “de betekenisses vaan de wet, deep; irfan fahrudin, administrative judicial supervision of government action, Alumni, Bandung 2004
Subekti, Subekti (2), Various Agreements, Bandung: PT. Citra Aditya Bakti, 1995
Suharso and Ana Retnoningsih, Big Indonesian Dictionary, CV Widya Karya, Semarang
Sumyar, Fundamentals of Tax and Taxation Law, Atma Jaya University, Yogyakarta, 2004
Compilation Team for Dictionary of the Center for Language Development and Development, Big Indonesian Dictionary, Balai Pustaka, Jakarta, 1989
Language Center Team, Big Indonesian Dictionary. Ministry of National Education, Jakarta, 2003
Pustaka Baru Editorial Team, UUD '45, PT Pustaka Baru, Yogyakarta, 2015
W.J.S Poerwadarmint, General Indonesian Dictionary, 3rd edition, Balai Pustaka, Jakarta, 2006
Y. Sri pudiatmoko, 2002, Introduction to Tax Law, Andi, Yogyakarta, 2000
Published
2021-01-15
How to Cite
Mayfitrianthy, & Jelly Nasseri. (2021). THE EXIXTENCE OF THE OFFICIAL OF THE LAND DEED (PPAT) TO ASSISTS THE GOVERNMENT IN COLLECTIN THE ACQUISITION AND DIVERSION OF LAND AND BULDING (BPHTB) TO REALIZE LEGAL CERTAINTY. International Journal of Human Computing Studies, 3(1), 1-11. https://doi.org/10.31149/ijhcs.v3i1.1129
Section
Articles
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