SAAT TERUTANGNYA BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) PADA TANGGAL DITANDATANGANINYA PERJANJIAN PENGIKATAN JUAL BELI BERDASARKAN PRINSIP PERALIHAN/PEROLEHAN HAK KEBENDAAN

FAADIYAH, NAFLAH and Syaifuddin, Muhammad (2024) SAAT TERUTANGNYA BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) PADA TANGGAL DITANDATANGANINYA PERJANJIAN PENGIKATAN JUAL BELI BERDASARKAN PRINSIP PERALIHAN/PEROLEHAN HAK KEBENDAAN. Masters thesis, Sriwijaya University.

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Abstract

Law Number 1 of 2022 concerning Financial Relations between Central Government and Regional Governments amend the provisions on the due date of Acquisition fee Rights to Land and Buildings (BPHTB in Indonesia). The previous due date for BPHTB was at the time the deed was made and signed, now it is at the time the Sale and Purchase Agreement Deed (PPJB in Indonesia) is made and signed. The determination due date of BPHTB on PPJB gives rise potential violation of transfer/acquisition of land and buildings rights principle. The research purpose is to analyze legal certainty regarding each aspect related to the due date of BPHTB, the position of PPJB regarding the basis of BPHTB imposition and its legal implications on the transfer/acquisition of land and buildings rights principle. This research method used is a normative legal study with a statutory, conceptual, and theoretical approach.The research results, is the due date for BPHTB at the time of making and signing the PPJB does not yet guarantee legal certainty regarding its obligations, there is a contradictory inconsistency between the rules of the due date of BPHTB, the basic value of BPHTB imposition, and the parties involved. The standing of PPJB as the basis of making AJB cannot be canceled due to differences of basic value of BPHTB imposition. This regulation also violates of transfer/acquisition of land and buildings rights principle, then it gives injustice for taxpayers which has been charged to BPHTB but have not legally obtained the transfer of rights to land and/or buildings through feitelijke levering and yuridische levering. Because, PPJB is only a binding agreement and is not a sign of transfer of rights to land and/or buildings. Based on that, the due date of BPHTB should not be regulated at the time of PPJB because it is not beneficial for taxpayers.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	JUAL BELI, HAK
Subjects:	K Law > K Law (General) > K600-615 Private law
Divisions:	02-Faculty of Law > 74102-Notarial Law (S2)
Depositing User:	Naflah Faadiyah
Date Deposited:	15 Mar 2024 05:40
Last Modified:	15 Mar 2024 05:40
URI:	http://repository.unsri.ac.id/id/eprint/141613

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