Tanggung Jawab Pejabat Pembuat Akta Tanah (PPAT) Berkaitan Dengan Pasal 24 Undang-Undang Nomor 20 Tahun 2000 Tentang Bea Perolehan Hak atas Tanah dan Bangunan di Kapubaten Sleman
| Main Authors: | , Andrie Saputra, , Prof. Dr. Sudjito, S.H., M.Si. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2011
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/90100/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51488 |
Daftar Isi:
- The research deals with the responsibilities of Land Deed Officials in relation to Article 24 Law No. 20 Year 2000 on Tax on Acquisition of Land and Building (BPHTB). Data employed in the research are primary and secondary data. Primary data are obtained from the respondents and informants through interview and answering questions asked, while secondary data are obtained from library study which also consist of primary data and secondary data. The research adopts empirical juridical method which emphasizes on field study to obtain primary data. Subsequently, data obtained from the field study are analyzed by adjusting with the prevailing statutory provisions which results in a uniformity in the implementation of BPHTB payment. The rensponsibilities of Land Deed Officials related to article 24 Law No. 20 Year 2000 on BPHTB are actually limited only on conducting the signature and ratification on SPPD-BPHTB before the signing of transfer deed which is desired by the parties. Hence, Land Deed Officials do not function as cashier for BPHTB payment and so Land Deed Officials are not responsible for receiving the BPHTB payment. Therefore, Land Deed Officials are suggested to refuse and advise as well as urge their clients to pay their BPHTB taxes in Regional Revenue Office first before signing the land rights transfer deed.