PENGATURAN KEWAJIBAN NOTARIS MELAPORKAN PENGIKATAN PERJANJIAN JUAL BELI TANAH DAN/ATAU BANGUNAN (Studi Penerapan Pasal 60 Peraturan Pemerintah Nomor 35 Tahun 2023 Tentang Ketentuan Umum Pajak dan Retribusi Daerah)

AUGUTISIA, AGINA CONARI and Trisaka, Agus (2025) PENGATURAN KEWAJIBAN NOTARIS MELAPORKAN PENGIKATAN PERJANJIAN JUAL BELI TANAH DAN/ATAU BANGUNAN (Studi Penerapan Pasal 60 Peraturan Pemerintah Nomor 35 Tahun 2023 Tentang Ketentuan Umum Pajak dan Retribusi Daerah). Masters thesis, Sriwijaya University.

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Abstract

Land in human life has a very important role as it has economic value for human life and can produce natural resources for many people. The use of this land is fundamentally regulated in Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia, which states: "The land, water and natural resources contained therein are controlled by the state and used for the greatest prosperity of the people." It indicates that land control is regulated by the state. In the process of obtaining rights to land and/or buildings standing on the land, a series of legal processes that are regulated by the state must be carried out, in which the role of a Notary is necessary in this process in making the Preliminary Sale and Purchase Agreement (Perjanjian Pengikatan Jual Beli) prior to the formal Deed of Sale and Purchase (Akta Jual Beli). This notarial process of transferring land rights is also subject to tax regulations imposed by the government, including Income Tax (PPh) charged to the seller, and the Acquisition Duty of Right on Land and/or Building (Bea Perolehan Hak atas Tanah dan/atau Bangunan - BPHTB). According to Law Number 1 of 2022 concerning the Relationship Between the Central Government and Regional Governments, regulating tax levies in the form of BPHTB is the authority of the Regional Government. Additionally, the regulation of its implementation, namely Government Regulation Number 35 of 2023 concerning General Provisions for Regional Taxes and Levies, Article 60, states Notaries are required to report the Preliminary Sale and Purchase Agreement of land and/or buildings to the regional government, as well as concerns over administrative sanctions in the form of fines imposed on notaries.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Kewajiban Pelaporan Notaris, rasio hukum, sanksi
Subjects:	K Law > K Law (General) > K100-103 Legal education K Law > K Law (General) > K623-968 Civil law K Law > K Law (General) > K7265-7305 Contracts
Divisions:	02-Faculty of Law > 74102-Notarial Law (S2)
Depositing User:	Agina Conari Augustisia
Date Deposited:	03 Jul 2025 01:44
Last Modified:	03 Jul 2025 01:44
URI:	http://repository.unsri.ac.id/id/eprint/176585

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