Analisis Hukum Peranan Pejabat Pembuat Akta Tanah dalam Pemungutan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dalam Transaksi Jual Beli Tanah dan atau Bangunan di Kabupaten Humbang Hasundutan
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Institusion
Universitas Sumatera Utara
Author
Marbun, Novita Dameria
Subject
PPAT
Datestamp
2018-03-16 15:06:00
Abstract :
The increase in the development in various fields triggers the need for land and buildings whereas they are very limited. Since land and buildings are very crucial for human life, it is natural if the acquisition of land and building is taxable with BPHTB (Duty on Land and Building Right Acquisition). The research problems were as follows: how about the regulation on BPHTB levying system on land and/or building transact, how about the regulation on the role of PPAT/Notary on BPHTB levying on land and building transact in Humbang Hasundutan Regency, and how about fulfilling the principle of Justice in imposing sanction on PPAT in signing land and building transact with unpaid BPHTB in Humbang Hasundutan Regency. The research used juridical normative and descriptive analytic method with socio-juridical empirical which studied legal provisions is a certain society. Descriptive analysis was aimed to describe and explain the data in narrative form. The result of the research shows that in its implementation BPHTB uses selfassessment system and its official system as the verification system is done by the Regent of Humbang Hasundutan in his Directive No. 26/2012. The official system, related to the principle of law, Lex Inferiori derogat Lex Superiori, has violated the prevailing law and regulation. PPAT/Notary plays a significant role in levying BPHTB because, as a public official, he deals with land transact; he will sign it after its BPHTB is paid off by the taxpayer. PPAT/Notary will sign a deed of land and building transfer after the taxpayer submits the evidence of tax payment. The imposition of sanction on PPAT in signing the deed of land and building transfer with unpaid BPHTB in Humbang Hasundutan Regency does not fulfill the principle of justice since there is the difference in the type of sanction between interim PPAT and specific PPAT. A PPAT who violates against the regulation is imposed the sanction in fine of Rp. 7,500,000 (seven million five hundred thousand rupiahs). The sanction is not imposed on Specific PPAT and interim PPAT, whereas the three of them are the same PPAT according to PP No. 37/1998 on the Regulation on PPAT Position. Besides that, PPAT/Notary also plays his role in helping taxpayers calculate the amount of BPHTB.
The increase in the development in various fields triggers the need for land and buildings whereas they are very limited. Since land and buildings are very crucial for human life, it is natural if the acquisition of land and building is taxable with BPHTB (Duty on Land and Building Right Acquisition). The research problems were as follows: how about the regulation on BPHTB levying system on land and/or building transact, how about the regulation on the role of PPAT/Notary on BPHTB levying on land and building transact in Humbang Hasundutan Regency, and how about fulfilling the principle of Justice in imposing sanction on PPAT in signing land and building transact with unpaid BPHTB in Humbang Hasundutan Regency. The research used juridical normative and descriptive analytic method with socio-juridical empirical which studied legal provisions is a certain society. Descriptive analysis was aimed to describe and explain the data in narrative form. The result of the research shows that in its implementation BPHTB uses selfassessment system and its official system as the verification system is done by the Regent of Humbang Hasundutan in his Directive No. 26/2012. The official system, related to the principle of law, Lex Inferiori derogat Lex Superiori, has violated the prevailing law and regulation. PPAT/Notary plays a significant role in levying BPHTB because, as a public official, he deals with land transact; he will sign it after its BPHTB is paid off by the taxpayer. PPAT/Notary will sign a deed of land and building transfer after the taxpayer submits the evidence of tax payment. The imposition of sanction on PPAT in signing the deed of land and building transfer with unpaid BPHTB in Humbang Hasundutan Regency does not fulfill the principle of justice since there is the difference in the type of sanction between interim PPAT and specific PPAT. A PPAT who violates against the regulation is imposed the sanction in fine of Rp. 7,500,000 (seven million five hundred thousand rupiahs). The sanction is not imposed on Specific PPAT and interim PPAT, whereas the three of them are the same PPAT according to PP No. 37/1998 on the Regulation on PPAT Position. Besides that, PPAT/Notary also plays his role in helping taxpayers calculate the amount of BPHTB.
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