Pеndaftaran tanah sistеmatis terhadap akta tеrutang pajak

Yuliana Fatma Ira Crisantika, Imam Koeswahyono, Supriyadi Supriyadi

Abstract


This article has the intent and purpose to find out the implementation of PRONA systematic land registration for the deed of transfer of land rights that are tax payable, specifically related to Income Tax (PPh) and Land Acquisition Fees (BPHTB) which are the obligations of the parties and are registered through systematic land registration was carried out in Ternyang Village, Sumberpucung District in 2009. However, the obstacles that occurred in the field were different from the turus hamlet, the village community was more cooperative regarding physical data. Nature in Ternyang village is indeed a lot of uneven shape, so it takes more time, to determine the appropriate land boundaries. Bookkeeping of rights or storage of documents constituting evidence shall be marked with identification and kept at the Land Office as an integral part of the general register. In accordance with the provisions of Government Regulation Number 24 of 1997 concerning Land Registration, article 39 paragraph (1) point g, PPAT/PPATS may not sign the deed before the tax obligations are fulfilled and the official who gives the land rights before the tax obligations are fulfilled.

How to cite item: Crisantika, Y., Koeswahyono, I., & Supriyadi, S. (2021). Pеndaftaran tanah sistеmatis terhadap akta tеrutang pajak. Jurnal Cakrawala Hukum, 12(2), 168-177. doi:https://doi.org/10.26905/idjch.v12i2.5810

 

Keywords


Systematic Land Registration; Deed of Transfer of Land Rights; Income Tax and BPHTB.

Full Text:

PDF

References


Direktorat Jenderal Perimbangan Keuangan. 2011. Tinjauan Pelaksanaan Pengalihan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Menjadi Pajak Daerah. Jakarta: Kementerian Keuangan Republik Indonesia.

Harsono, Boedi. 2013. Hukum Agraria Indonesia, Sejarah Pembentukan Undang-Undang Pokok Agraria, Isi, dan Pelaksanaannya. Jilid 1. Jakarta: Universitas Trisakti.

Ikhsan, Edy. 2015. Konflik Tanah Ulayat dan Pluralisme Hukum. Jakarta: Yayasan Pustaka Obor Indone- sia.

Isdiyana, Benny Krestian Heriawanto. 2019. Perbandingan Pelaksanaan Program Nasional Agraria dan Pendaftaran Tanah Sistematis Lengkap di Kota Batu. Jurnal Hukum dan Kenotariatan. 3(8)2 235.

Keputusan Menteri Dalam Negeri Nomor 189 Tahun 1981 tentang Proyek Operasi Nasional Agraria.

Moechthar, Oemar. 2017. Teknik Pembuatan Akta.

Surabaya: Airlangga University.

Mujiburohman, Dian Aries. 2019. Potensi Permasalahan Pendaftaran Tanah Sistematik Lengkap (Ptsl), Jurnal Hukum dan Kenotariatan. (8)2 2442.

Naufa, M. l Alghifary1. 2017. Efektifitas Pelaksanaan Sertipikasi Prona Tanah Tambak Garam (Studi di Kabupaten Sampang). Jurnal Hukum dan Kenotariatan, (8)2 2442.

Peraturan Bupati Nomor 62 tahun 2017 tentang perubahan Bupati Kabupaten Malang Nomor 32 tahun 2013, tentang Tata Cara Pelaksanaan Bea Perolehan Hak Atas Tanah dan Bangunan.

Peraturan Daerah Kabupaten Malang Nomor 08 tahun 2010, tentang Pajak Daerah.

Peraturan Pemerintah Republik Indonesia Nomor 24 Tahun 1997, tentang Pendaftaran Tanah.

Susilaningsih, Tri. 2019. Musyawarah dalam Penentuan Ganti Kerugian Bagi Pelaksanaan Pembangunan untuk Kepentingan Umum. Jurnal Cakrawala Hukum. Vol. 9. DOI: https://doi.org/10.26905/ idjch.v9i2.2770.

Undang – Undang Nomor 5 tahun 1960, tentang

Peraturan Dasar Pokok – Pokok Agraria.

Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum Dan Tata Cara Perpajakan (KUP).

Wahidin, Samsul. 2015. Dasar – Dasar Pendidikan Pancasila dan Pendidikan Kewarganegaraan. Yogjakarta: Pustaka Pelajar.

Wibowo, Edy Suryanto. 2020. Tinjauan Hukum Program Nasional Agraria Di Kabupaten Sukoharjo. Jurnal Pendafataran Tanah.




DOI: https://doi.org/10.26905/idjch.v12i2.5810

Refbacks

  • There are currently no refbacks.




Copyright (c) 2021 Jurnal Cakrawala Hukum

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.



Publisher: 
Faculty of Law - University of Merdeka Malang
Faculty of Law Building, Terusan Dieng Street 62-64
Malang City, East Java, Indonesia, 65146.

  

Other Link 

Follow Us
See the source image@jurnalcakrawalahukum
See related image detail@Jcakrawalahukum
[email protected]
Phone (0341) 580161
See the source imageFaks (0341) 588395
View JCH Visitors
web statistics

Jurnal Cakrawala Hukum Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.