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Juridical Implications for Officials Making Land Deeds Determined as Perpetrators of the Crime of Embezzlement of Taxes Fees for Acquisition of Land and Building Titles | <hr /> (mysql): SELECT * FROM authors WHERE submission_id = 29216 ORDER BY seq   <hr /> <hr /> (mysql): SELECT * FROM author_settings WHERE author_id = '42246'   <hr /> <hr /> (mysql): SELECT * FROM author_settings WHERE author_id = '42247'   <hr /> Yunendar | Jurnal Konstatering
(mysql): SELECT * FROM authors WHERE submission_id = 29216 ORDER BY seq  

(mysql): SELECT * FROM author_settings WHERE author_id = '42246'  

(mysql): SELECT * FROM author_settings WHERE author_id = '42247'  

(mysql): SELECT * FROM authors WHERE submission_id = 29216 ORDER BY seq  

(mysql): SELECT * FROM author_settings WHERE author_id = '42246'  

(mysql): SELECT * FROM author_settings WHERE author_id = '42247'  

Juridical Implications for Officials Making Land Deeds Determined as Perpetrators of the Crime of Embezzlement of Taxes Fees for Acquisition of Land and Building Titles


(mysql): SELECT * FROM authors WHERE submission_id = 29216 ORDER BY seq  

(mysql): SELECT * FROM author_settings WHERE author_id = '42246'  

(mysql): SELECT * FROM author_settings WHERE author_id = '42247'  
Brian Yunendar, Bambang Tri Bawono

Abstract


This study aims to determine the juridical implications and responsibilities of the PPAT in terms of receiving deposit of tax payments for land and building rights acquisition fees (BPHTB), then link it with an appropriate theory in order to draw conclusions. The method used in this research is the approach method in writing this is normative juridical, the specification of this research is descriptive analytical research. In the case of depositing BPHTB fees, basically it is paid by PPAT clients, but in practice it is often found that many PPATs are trusted by clients to pay BPHTB from their clients. In this regard, laws and regulations do not regulate the authority of a PPAT who makes land deeds to pay tax on the sale and purchase of land from his client. however, if the clients authorize the PPAT concerned to represent paying tax on the sale and purchase of land in the form of BPHTB to the state treasury, then the PPAT concerned basically does not have the authority to carry out the payment. So that there was evasion of BPHTB tax payments to PPAT. For PPATs who commit this abuse of power, the consequences of these actions are that the PPAT must be able to take responsibility and be subject to appropriate criminal sanctions by the panel of judges, namely Article 372 and/or 374 of the Criminal Code and/or Articles 4, 5, 6 of the Republic of Indonesia Act No.8 of 2010 concerning the Crime of Money Laundering and Article 55 paragraph 1 of the Criminal Code.

Keywords: Accountability; Authority; Tax


Full Text:

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Books:


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220573'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220573 ORDER BY metadata_description_id DESC  

Abdulkadir Muhammad (2010). Hukum Perusahaan Indonesia, Citra Aditya Bakti, Jakarta.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220574'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220574 ORDER BY metadata_description_id DESC  

Abdulkadir, Muhammad (2008). Hukum Acara Perdata Indonesia. Bandung : PT. Cipta Aditya Bakti.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220575'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220575 ORDER BY metadata_description_id DESC  

Ashofa Burhan. Metode Penelitian Hukum, (Jakarta :Rineka Cipta, 2000).


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220576'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220576 ORDER BY metadata_description_id DESC  

Busyra Azheri (2011). Corporate Social Responsibility dari Voluntary menjadi Mandotary, Raja Grafindo Perss, Jakarta.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220577'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220577 ORDER BY metadata_description_id DESC  

Djojodirdjo, Moegni (2010). Perbuatan Melawan Hukum, Jakarta : Pradnya Paramita. Dzulkifli Umar dan Utsman Handoyo, Kamus Hukum, MahirsindoUtama, Surabaya, 2014. Gustav Radbruch (1961). Einfuehrung In Die Rechtswissenschaft, Kohler Verlag, Stuttgart.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220578'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220578 ORDER BY metadata_description_id DESC  

H. Salim, HS. (2016). Teknik Pembuatan Akta Pejabat Pembuat Akta Tanah, Raja Grafindo Persada, Jakarta.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220579'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220579 ORDER BY metadata_description_id DESC  

Habib Adjie (2008). Hukum Notaris Indonesia (Tafsir Tematik Terhadap UU No, 30 Tahun 2004 Tentang Jabatan Notaris), Bandung, Refika Aditama.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220580'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220580 ORDER BY metadata_description_id DESC  

Hans Kelsen (2006). Teori Hukum, Murni Nuansa & Nusa Media, Bandung.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220581'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220581 ORDER BY metadata_description_id DESC  

Ibrahim R. Peranan Strategi Pegawai Negeri Untuk Meweujudkan Pemerintah Yang Demokratis, Pidato Pengukuhan Jabatan Guru Besar Tetap Fakultas Hukum UNUD, UPT. Penerbit Universitas Udayana, 2005.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220582'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220582 ORDER BY metadata_description_id DESC  

Lamintang, P.A.F dan C.Djisman Samosir (2010). Delik-Delik Khusus Kejahatan Yang Ditujukan Terhadap Hak Dan Lain-Lain Hak Yang Timbul Dari Hak Milik, Bandung, Nuansa Aulia.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220583'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220583 ORDER BY metadata_description_id DESC  

Mardiasmo. (2018). Perpajakan Edisi Revisi Tahun 2018. Yogyakarta: Penerbit Andi. Marzuki, Peter Mahmud, 2008, Pengantar Ilmu Hukum Edisi Revisi, Kencana Prenada Media Group.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220584'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220584 ORDER BY metadata_description_id DESC  

Miriam, Budiardjo (2008), Dasar-Dasar Ilmu Politik, Gramedia Pustaka Utama, Jakarta. Miriam, Budiardjo (2008). Dasar-Dasar Ilmu Politik, Gramedia Ustaka Utama, Jakarta. Moeljatno (2011). Kitab Undang-Undang Hukum Pidana, PT. Bumi Aksara, Jakarta, Cetakan 29.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220585'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220585 ORDER BY metadata_description_id DESC  

Mukti Fajar dan Yulianto Ahmad, Dualisme Penelitian hukum Normatif dan Empiris, Pustaka Pelajar, Yogyakarta, 2010.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220586'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220586 ORDER BY metadata_description_id DESC  

Munir Faudi (2002). Perbuatan Melawan Hukum. Bandung : PT. Citra Aditya Bakti.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220587'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220587 ORDER BY metadata_description_id DESC  

Nafi’ Mubarok, Buku Diktat Hukum Dagang (Surabaya: Fakultas Syariah dan Hukum Universitas Sunan Ampel, 2016).


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220588'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220588 ORDER BY metadata_description_id DESC  

Otto , Jan Michiel, 2012, Kepastian Hukum Yang Nyata Di Negara Berkembang, Pustaka Larasan, Denpasar


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220589'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220589 ORDER BY metadata_description_id DESC  

A.P. Parlindungan (1989). Hukum Agraria serta Landreform, Bunga Ramai, Bandung.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220590'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220590 ORDER BY metadata_description_id DESC  

Satrio, J. (1993). Hukum Perikatan, Alumni Bandung, Bandung.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220591'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220591 ORDER BY metadata_description_id DESC  

Soerjono Soekanto (2007). Pengantar Penelitian Hukum, Universitas Indonesia, Jakarta. Subekti (2001). Hukum Perjanjian. Jakarta : Intermasa.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220592'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220592 ORDER BY metadata_description_id DESC  

Sunggono, Bambang, (2003). Metodologi Penelitian Hukum, Jakarta: PT Raja Grafindo Persada.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220593'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220593 ORDER BY metadata_description_id DESC  

Urip Santoso, Pendaftaran Peralihan Hak Atas Tanah, Cetakan Ke III, Kencana, Jakarta, 2013.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220594'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220594 ORDER BY metadata_description_id DESC  

Wibowo, Eddi. Hukum dan Kebijakan Publik, (Yogyakarta: YPAPI, 2004).


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220595'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220595 ORDER BY metadata_description_id DESC  

Wirjono Prodjodikoro (2012). Asas-asas Hukum Perjanjian, Sumur Pustaka, Bandung. Yahman, Karakteristik Wanprestasi & Tindak Pidana Penipuan, Prenadamedia Group, Jakarta, 2014.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220596'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220596 ORDER BY metadata_description_id DESC  

Regulation


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220597'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220597 ORDER BY metadata_description_id DESC  

Decree of the Minister of Agrarian Affairs and Spatial Planning or the Head of the National Land Agency Number 112/KEP-4.1/IV/2017 concerning the Code of Ethics for Officials Making Land Deeds.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220598'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220598 ORDER BY metadata_description_id DESC  

Article 372 of the Criminal Code.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220599'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220599 ORDER BY metadata_description_id DESC  

Article 1 point (3) of the 1945 Republic of Indonesia Constitution.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220600'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220600 ORDER BY metadata_description_id DESC  

Government Regulation Number 24 of 2016 concerning Amendments to Government Regulation Number 37 of 1998 concerning Regulations for the Position of Officials for Making Land Deeds.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220601'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220601 ORDER BY metadata_description_id DESC  

Act No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220602'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220602 ORDER BY metadata_description_id DESC  

Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning the Position of Notary.


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220603'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220603 ORDER BY metadata_description_id DESC  

Internet


(mysql): SELECT * FROM citation_settings WHERE citation_id = '220604'  

(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220604 ORDER BY metadata_description_id DESC  

Presisinews (2021). Polda Metro Jaya Reveals Rogue PPAT in Bekasi Darkened BPHTB Money. Can accessed in https://presisinews.id/polda-metro-jaya-ungkap-ppat-naughty-in-bekasi-dark-money-bphtb/.Retrieved November 9, 2022.

Public (2021). The Panel of Judges' Decisions Can Cause 2X Consumer Losses. Accessible athttps://www.pospublic.co.id/2021/09/juangan-majelis-hakim-dapat-raises. html.Retrieved November 9, 2022.



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