ACCOUNTABILITY OF NOTARY/CONVEYANCER FOR DEPOSIT OF LAND AND BUILDING ACQUISITION FEE (BPHTB) FROM TRANSFER OF LAND RIGHTS

FADHILAH, NAURAH and Ridwan, Ridwan and Trisaka, Agus (2025) ACCOUNTABILITY OF NOTARY/CONVEYANCER FOR DEPOSIT OF LAND AND BUILDING ACQUISITION FEE (BPHTB) FROM TRANSFER OF LAND RIGHTS. Masters thesis, Sriwijaya Univeristy.

Preview	Image RAMA_74102_02022682327014_cover.jpg - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (195kB) | Preview
	Text RAMA_74102_02022682327014.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy
	Text RAMA_74102_02022682327014_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (29MB) | Request a copy
	Text RAMA_74102_02022682327014_0012046302_9900008889_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB)
	Text RAMA_74102_02022682327014_0012046302_9900008889_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (272kB) | Request a copy
	Text RAMA_74102_02022682327014_0012046302_9900008889_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (360kB) | Request a copy
	Text RAMA_74102_02022682327014_0012046302_9900008889_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (80kB) | Request a copy
	Text RAMA_74102_02022682327014_0012046302_9900008889_05_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (165kB) | Request a copy
	Text RAMA_74102_02022682327014_0012046302_9900008889_06_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

Land and Building Acquisition Fee (BPHTB) is a tax that is attached to land and/or buildings when a right is acquired. Notaries/Conveyancers have an important role in the transfer of land rights as parties appointed by the National Land Agency of the Republic of Indonesia (BPN - Badan Pertanahan Nasional) to assist in the implementation of land registration. BPHTB, which in its payment adopts a Self-Assessment system that burdens taxpayers to carry out calculations, deposits and reporting independently; moreover, BPHTB itself must be fulfilled by taxpayers before the Deed of Transfer of Land Rights is made. In Fact, the practice of depositing BPHTB with a Notary/Conveyancer is quite often found on the grounds of simplifying the administrative process of transferring land rights. BPHTB, the series of which includes calculations, verification processes, and payment which were initially charged to paxpayers, are transferred top the Notary/Conveyancer at the request of the BPHTB taxpayer in the process of tranferring land rights. From the above background, the focus of the study problem was formulated as the Role of Notaries/Conveyancers towards BPHTB in the Transfer of Land Rights and The Accountability of Notaries/Convenyancer for Deposit of BPHTB Deposited from the Transfer of Land Rights. The research method was Normative, supported by the interview data with a legislative, conceptual and cas approach. The results of this study conclude that the Notaries/Conveyancers play a normative role in ensuring that BPHTB taxpayers pay off their BPHTB debts by requesting proof of BPHTB tax payments before signing the deed of transfer of land rights. Meanwhile, the deposit of BPHTB with a Notary/Conveyancer based on a request from taxpayer himself/herself is an additional role (accessoir) which is not mandatory. Upon receipt of BPHTB deposit funds from taxypayers, the Notary/Conveyancer is fully legally responsible for the deposit, especially if it involves his/her office staff.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Land and Building Acquisition Fee (BPHTB), Conveyancer, Deposit
Subjects:	K Law > K Law (General) > K3150 Public law K Law > K Law (General) > K600-615 Private law K Law > K Law (General) > K720-792 Property
Divisions:	02-Faculty of Law > 74102-Notarial Law (S2)
Depositing User:	Naurah Fadhilah
Date Deposited:	30 Apr 2025 04:59
Last Modified:	30 Apr 2025 04:59
URI:	http://repository.unsri.ac.id/id/eprint/170897

Actions (login required)

View Item