PERANAN NOTARIS DALAM PEMBANGUNAN DAERAH KHUSUS IBUKOTA JAKARTA: ANALISIS KEBIJAKAN PENGENAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PERJANJIAN PENGIKATAN JUAL-BELI

Taufik Hidayat, Iskandar Muda, Mohammad Ryan Bakry

Abstract


This study aims to determine the role of a Notary in the imposition of acquisition on Land and Building Rights (BPHTB) DKI Jakarta for the transfer of rights to land and buildings with the Sale and Purchase Agreement (PPJB) and to determine the legal position of the Sale and Purchase Agreement (PPJB). in the transfer of land and building rights to be subject to BPHTB. This research is a normative juridical research conducted by examining library materials or secondary legal materials as the basic material for research.

The results of this study indicate the role of the Notary/Land Deed Making Official (PPAT) in the development of DKI Jakarta through the imposition of Customs on the Acquisition of Land and Building Rights (BPHTB) on land and building sale and purchase transactions with PPJB is very meaningful/big, because indirectly is the party that oversees/controls or acts as a gateway so that BPHTB tax debt payments are fulfilled by BPHTB taxpayers as financing for regional development, starting from spending on employees/state institutions to infrastructure development, education costs, health costs, and the construction of public facilities And the position of the Sale and Purchase Agreement of Land Rights made by a Notary is valid and binding if it is based on the terms of the validity of the agreement and is made by or before public officials who are authorized to do so at the place where the deed was made as regulated in Article 15 of the Law-Law Number 30 of 2004 and its amendment Number 2 of 2014 concerning the Position of Notary

Keywords: BPHTB, Notary; Sale and Purchase Agreement (PPJB); Tax.

 


References


Buku

Habib Adjie, Sanksi Perdata dan Administratif Terhadap Notaris Sebagai Pejabat Publik, Bandung: Refika Aditama, 2009

Hans Kelsen (alih bahasa oleh Somardi), General Theory of Law and state, Teori umum hukum dan Negara, Dasar-dasar Ilmu Hukum Normatif sebagai Ilmu Hukum Deskriptif-empiris, Jakarta: Media Indonesia, 2007

Marihot Pahala Siahaan, Bea Perolehan Hak Atas Tanah Dan Bangunan Teori Dan Praktek, Edisi I, Jakarta: Raja Grafindo, 2017

Pengurus Pusat Ikatan Notaris Indonesia. 100 Tahun Ikatan Notaris Indonesia, Jati Diri Notaris Indonesia, Dulu, Sekarang dan di Masa Datang, Jakarta: PT. Gramedia Pustaka

R. Santoso Brotodiharjo, Pengantar Ilmu Hukum Pajak, Cet. 3, Bandung: PT. Eresco, 2011

Soekanto, Soerjono, Faktor-Faktor yang Mempengaruhi Penegakan Hukum, Jakarta: PT. Raja Grafindo Persada, 1983

Soerjono Soekanto, Pengantar Penelitian Hukum, cet 3, Jakarta; UI Oress, 2004

Artikel

Bima Satrio dkk, Tinjauan Yuridis Pemungutan Pajak Penghasilan Atas Tranasaksi Jual Beli Hak Atas Tanah dan/atau Bangunan, Jurnal Pandecta Volume 12 Nomor 2, Desember 2017

Firman Muntaqo, “Hukum Sebagai Alat Rekayasa Sosial dalam Praktek Berhukum di Indonesiaâ€, Jurnal Ilmu Hukum Program Doktor Ilmu Hukum Universitas Diponegoro Semarang.

Vicia Elittrosint, “Pendaftaran Peralihan Hak Atas Tanah Berdasarkan Akta Pengikatan Perjanjian Jual Beli di Kota Padangâ€, Alhurriyah : Jurnal Hukum Islam, eISSN: 2549-4198 Vol. 05., No. 01. Januari-Juni 2020 ISSN: 2549-3809

Peraturan

Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria

Undang- undang Nomor 21 Tahun 1997 tentang Pajak Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB)

Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah

Undang-undang Nomor 12 Tahun 2011 Tentang Pembentukan Peraturan Perundang-undangan

Peraturan Pemerintah Nomor 24 Tahun 1997 tentang Pendaftaran Tanah

Peraturan Pemerintah Nomor 24 Tahun 2016 tentang Perubahan Atas Peraturan Pemerintah Nomor 37 Tahun 1998 tentang Peraturan Jabatan Pejabat Pembuat Akta Tanah

Peraturan Daerah Nomor 18 Tahun 2010 tentang Bea Perolehan Hak Atas Tanah Dan Bangunan

Surat Edaran Mahkamah Agung Nomor 4 Tahun 2016 Tentang Pemberlakuan Rumusan Hasil Rapat Pleno Kamar Mahkamah Agung Tahun 2016

Permen PUPR Nomor 11/PRT/M/2019 tentang Sistem Perjanjian Pendahuluan Jual Beli Rumah

Internet

Faizal Umar Halili, “Perlindungan Hukum Bagi Pembeli Tanah Sertifikat Berdasarkan Akta Pengikatan Jual-beliâ€, melalui www.karyailmiah .narotama.ac.id

Frens Friend, Hukum Sebagai Rekayasa Sosial,https://frensfriend.wordpress.com /2018/04/25/hukum-sebagai-rekayasa-sosial

Muslihin, Fungsi Hukum Sebagai Rekayasa Sosial, https://www.referensi makalah.com/2011/08/fungsi-hukum-sebagai-rekayasa-sosial3435.html




DOI: https://doi.org/10.36987/jiad.v10i1.2458

Refbacks

  • There are currently no refbacks.


This journal is also a member of and subscribes to the principles of the Committee on Publication Ethics. 

 

Lisensi Creative Commons

All publications by Jurnal Ilmiah Advokasi [p-ISSN: 2337-7216] [E-ISSN: 2620-6625] is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY - NC - SA 4.0)

Â