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Abstract
This study aims to examine the problems of tax validation by the Pratama Tax Office on the Deeds of Land Titles Registrar (PPAT). This research uses normative legal study on the principles, norms, rules of statutory regulations, court decisions, agreements and doctrines. The results of this research conclude that the legal consequence of the pending tax validation process on the PPAT Deed Registration is that tax validation is a state administrative task, the absence of validation of the sale and purchase tax results in the inability of sale and purchase registration for the transfer of rights to land to the Land Office. By customary law, the sale and purchase paid in full results in the buyer having obtained the right to the land, but because the sale and purchase certificate has not been registered to the Land Office, the land has not been legally transferred to the Buyer. Furthermore, in order to solve these problems by referring to the problems encountered in practice, the BPHTB tax validation process with the income tax validation at the Pratama Tax Office shows that there is a lack of files submitted or underpayments of previously paid taxes, hence taxpayers personally or through their proxies are requested to amend or complete the missing documents, to be able to re-apply for validation, this takes a long time and PPAT in Manado City has to make a statement of delay on the Sale and Purchase Deed.
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References
- Buku
- HS., H. Salim, Teknik Pembuatan Akta Pejabat Pembuat Akta Tanah, Raja Grafindo Persada, Jakarta, 2016.
- ND, Mukti Fajar dan Achmad, Yulianto, Dualisme Penelitian Hukum Normatif dan Hukum Empiris, Pustaka Pelajar, Yogyakarta, 2010.
- Santoso, Urip, Hukum Agraria dan Hak-Hak Atas Tanah, Cetakan Kedua, Prenada Media, Jakarta, 2005.
- Siahaan, Marihot Pahala, Pajak Daerah dan Retribusi Daerah Berdasarkan Undang- Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Edisi Revisi, Rajagrafindo Persada, Yogyakarta, 2010.
- Soekanto, Soerjono dan Mamuji, Sri, Penelitian Hukum Normatif (Suatu Tinjauan Singkat), Rajawali Pers, Jakarta, 2001.
- Soeroso, Pengantar Ilmu Hukum, Sinar Grafika, Jakarta, 2006.
- Sutedi, Adrian, Hukum Pajak, Sinar Grafika offset, Jakarta, 2011.
- Peraturan Perundang-undangan
- Kitab Undang-Undang Hukum Perdata (KUHPerdata).
- Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria, Lembaran Negara Republik Indonesia Tahun 1960, Tambahan Lembaran Negara RI Nomor 2043.
- Peraturan Pemerintah Nomor 24 Tahun 1997 tentang Pendaftaran Hak atas Tanah, Lembaran Negara Republik Indonesia Tahun 1997, Tambahan Lembaran Negara RI Nomor 3696.
- Peraturan Pemerintah Nomor 37 Tahun 1998 tentang Peraturan Pejabat Pembuat Akta Tanah, Lembaran Negara Republik Indonesia Tahun 1998, Tambahan Lembaran Negara RI Nomor 3746.
References
Buku
HS., H. Salim, Teknik Pembuatan Akta Pejabat Pembuat Akta Tanah, Raja Grafindo Persada, Jakarta, 2016.
ND, Mukti Fajar dan Achmad, Yulianto, Dualisme Penelitian Hukum Normatif dan Hukum Empiris, Pustaka Pelajar, Yogyakarta, 2010.
Santoso, Urip, Hukum Agraria dan Hak-Hak Atas Tanah, Cetakan Kedua, Prenada Media, Jakarta, 2005.
Siahaan, Marihot Pahala, Pajak Daerah dan Retribusi Daerah Berdasarkan Undang- Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Edisi Revisi, Rajagrafindo Persada, Yogyakarta, 2010.
Soekanto, Soerjono dan Mamuji, Sri, Penelitian Hukum Normatif (Suatu Tinjauan Singkat), Rajawali Pers, Jakarta, 2001.
Soeroso, Pengantar Ilmu Hukum, Sinar Grafika, Jakarta, 2006.
Sutedi, Adrian, Hukum Pajak, Sinar Grafika offset, Jakarta, 2011.
Peraturan Perundang-undangan
Kitab Undang-Undang Hukum Perdata (KUHPerdata).
Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria, Lembaran Negara Republik Indonesia Tahun 1960, Tambahan Lembaran Negara RI Nomor 2043.
Peraturan Pemerintah Nomor 24 Tahun 1997 tentang Pendaftaran Hak atas Tanah, Lembaran Negara Republik Indonesia Tahun 1997, Tambahan Lembaran Negara RI Nomor 3696.
Peraturan Pemerintah Nomor 37 Tahun 1998 tentang Peraturan Pejabat Pembuat Akta Tanah, Lembaran Negara Republik Indonesia Tahun 1998, Tambahan Lembaran Negara RI Nomor 3746.