PERANAN PEJABAT PEMBUAT AKTA TANAH (PPAT) DI KABUPATEN BARITO KUALA DALAM PELAKSANAAN PERATURAN DAERAH NOMOR 1 TAHUN 2011 TENTANG BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN
| Main Authors: | , IDA FITHRIANI, , Dwi Haryati, SH, MH |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/128007/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=68330 |
Daftar Isi:
- The aims of this study are to find out the role of Land Deed Official in Barito Kuala Regency in the implementation of Regional Regulation Number 1 Year of 2011 on The Land and Building Acquisition Cost, constraints encountered in the implementation, and the efforts done to overcome them. The study was conducted using an empirical legal research method. The data used were primary data and secondary data. The former was the data directly obtained from the field using an interview technique, while the latter was obtained from literatures and legislations. The data collected were analyzed by a qualitative method with conclusions drawn in an inductive manner, i.e. to draw conclusions from specific facts to general aspects. Results of study indicate that the role of the Land Deed Official in Barito Kuala Regency in the implementation of Regional Regulation Number 1 Year of 2011 on The Land and Building Aqcuisition cost was closely associated with the fact that the authority of undersigning the Land Deed should be preceeded by the proof of land tax payment as Fees for Acquisition of Rights to Lands and Buildings. The role of the Land Deed Official was to help the taxpayer in calculating, paying, and reporting the tax. The constraints encountered in the field were the slow validation process in a service function of the Local Revenue Office in the Local Financial and Property Management of Barito Kuala Regency. The efforts to overcome the constraints were to select the completeness of documents required before being validated, to socialize the constraints to the taxpayer in order that the requirements asked by the service function can be met, and to seek assistance to the Regional Tax Service Office of Banjarmasin and the Land Office of Barito Kuala Regency if any differences in the documents submitted were found.