Juridical Implications of Reducing the Value of Land Purchases and Purchases by Officials Making Land Deeds at the Request of the Parties to Reduce Customs Taxes for Acquisition of Land and Building Rights in Brebes Regency

Abstract

This research aims to determine and analyze the validity of the Deed of sale and purchase made by reducing the value of the sale and purchase of land carried out by PPAT at the request of the parties to avoid taxes on the acquisition of land and building rights and to find out and analyze the juridical implications of reducing the value of the sale and purchase of land. PPAT was carried out to reduce taxes on the acquisition of land and building rights in Brebes district. This research uses empirical juridical research methods, this research uses primary data in the form of interviews and documentation. Based on the research, it was concluded that 1) The validity of the land sale and purchase deed whose value was reduced by PPAT to avoid BPHTB tax created a dilemma for PPAT between fulfilling the client's wishes and maintaining professional ethics. Although this practice is common, it violates tax regulations and the principle of legal certainty. A professional PPAT should reject this request and consistently apply ethical standards. Prevention through education, supervision and law enforcement is necessary to maintain the integrity of the PPAT profession. 2) The juridical implications of the reduction in the value of land sales and purchases carried out by PPAT to reduce taxes on the acquisition of land and building rights in Brebes Regency, namely the reduction in the value of land transactions by PPAT in Brebes Regency to reduce BPHTB taxes has the potential to give rise to criminal and civil implications for PPAT. Apart from that, this practice also harms regional income from BPHTB taxes. Prevention efforts include outreach, supervision and law enforcement. Increasing the transparency of land value information and public education are also needed to overcome tax compliance problems.