IMPLIKASI HUKUM AKTA JUAL BELI TANAH YANG DIBUAT OLEH DAN DIHADAPAN PPAT DENGAN HARGA DIBAWAH NJOP SEBAGAI PELUNASAN HUTANG (STUDI PUTUSAN MAHKAMAH AGUNG NO. 7/PDT/2019/PT SMR)

TRI WAHYUNI, BELLA and Yahanan, Annalisa (2024) IMPLIKASI HUKUM AKTA JUAL BELI TANAH YANG DIBUAT OLEH DAN DIHADAPAN PPAT DENGAN HARGA DIBAWAH NJOP SEBAGAI PELUNASAN HUTANG (STUDI PUTUSAN MAHKAMAH AGUNG NO. 7/PDT/2019/PT SMR). Masters thesis, Sriwijaya University.

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Abstract

Sellers and buyers who are taxpayers manipulate the price of the land to be traded in order to avoid high tax debts. PPAT in carrying out its duties only accepts and pours out what the parties want. The purpose of this study is to determine and analyze the legal implications and legal responsibility for the deed of sale and purchase of land made by and before a PPAT at a price below NJOP as debt repayment in Supreme Court Decision Number 7/Pdt/2019/PT SMR and future legal arrangements related to the selling value of the tax object. This research uses a normative research method using a statutory approach and a case approach. The results of this study indicate that the sale and purchase deed made by PPAT at a price below NJOP as debt repayment in Supreme Court Decision Number 7/Pdt/2019/PT SMR is null and void because the confronters did not fulfill the principle of good faith by violating Article 1320 of the Civil Code. So that the PPAT cannot be held liable because the PPAT was completely unaware of the pretend sale and purchase agreement/formality between the seller and the buyer as an effort to repay the debt. Future legal arrangements related to NJOP are to continue to apply regulations related to the sale and purchase value, namely using the transaction price based on the principle of good faith. Regarding those who do not have the principle of good faith, strict sanctions must be given and accompanied by making a statement letter between the seller and the buyer regarding the value of the transaction.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Akta Jual Beli, PPAT, Nilai Jual Objek Pajak.
Subjects:	K Law > K Law (General) > K623-968 Civil law
Divisions:	02-Faculty of Law > 74102-Notarial Law (S2)
Depositing User:	Bella Tri Wahyuni
Date Deposited:	17 May 2024 07:22
Last Modified:	17 May 2024 07:22
URI:	http://repository.unsri.ac.id/id/eprint/144340

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