PERAN DAN PERLINDUNGAN PPAT DALAM PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI DAERAH ISTIMEWA YOGYAKARTA
| Main Authors: | , Muhammad Siddiq, , Dr. Sutanto, S.H., M.S |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/98508/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55174 |
Daftar Isi:
- Duties and authority of Official Land Certificate Maker or as we say PPAT is a public official in addition to the authorities in making the deeds of certain land that regulated by the laws, is also one of the main sources in order to the land registration maintenance of data. In performing its duties, PPAT is not only responsible to the Chief of the Land Office, but also should report any PPAT deed made to the Tax Office where he practiced. In performing the duties of everyday life, often PPAT help people to pay taxes on land transfers, mainly BPHTB as a very important taxes for the local revenue. This research uses an empirical method of approach is normative, that is using legal norms which are explained by researching and discussing the rules applicable law currently towards testimony of respondent, either PPAT, Employee of the Office BPN Yogyakarta, BPN Regional Office Staff of Yogyakarta Special Region, Office of Employee Income, Wealth and Asset Management Regional and communities that entrust its BPHTB payments to the PPAT, then compared with norm of law, to obtain the primary data. PPAT as a public official who makes authentic deed about the land, in doing his job frequently receive entrusted goods from the community to take care payment of BPHTB while this is not included the duties and authority of the PPAT. In order to accelerate the validation process, better if the taxpayer itself who make the payment of BPHTB on the Tax Office. In relation, there is no legal protection for PPAT who make payments BPHTB with NJOP PBB as the basic, therefore PPAT should be careful in every deed he made.