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
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:
PDFReferences
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220547'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220547 ORDER BY metadata_description_id DESC
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220548'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220548 ORDER BY metadata_description_id DESC
Journals:
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220549'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220549 ORDER BY metadata_description_id DESC
Ariffudin, Hanif Nur Widhiyanti dan Hariyanto Susilo (2017). Implikasi Yuridis Terhadap Pejabat Pembuat Akta Tanah Penerima Kuasa Menyetor Uang Pajak Penghasilan/Bea Perolehan Hak Atas Tanah Dan Bangunan Dari Wajib Pajak. Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan, Vol. 2, Nomor 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220550'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220550 ORDER BY metadata_description_id DESC
Ateng Syafrudin (2002). Menuju Penyelenggaraan Pemerintahan Negara yang Bersih dan Bertanggung Jawab. Jurnal Pro Justisia Edisi IV, Bandung, Universitas Parahyangan.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220551'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220551 ORDER BY metadata_description_id DESC
Baharudin (2014). Kewenangan Pejabat Pembuat Akta Tanah (PPAT) Dalam Proses Jual Beli Tanah. Keadilan Progresif, Volume 5 Nomor 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220552'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220552 ORDER BY metadata_description_id DESC
Basir, Mustofa Abdul, Jilly Febrian Muhadi & Rini Irianti Sundary (2021). Peran dan Tanggungjawab Notaris/PPAT dalam Meminimalisasi Tindakan Pemalsuan Bukti Setoran Perpajakan Peralihan Hak Atas Tanah. Acta Comitas : Jurnal Hukum Kenotariatan, Vol. 06 No. 03.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220553'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220553 ORDER BY metadata_description_id DESC
Benuf, Kornelius dan Muhamad Azhar, 2020, Metodologi Penelitian Hukum sebagai Instrumen Mengurai Permasalahan Hukum Kontemporer, Jurnal Gema Keadilan, Vol. 7 No. 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220554'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220554 ORDER BY metadata_description_id DESC
Dananjaya, Made Dwi Kurnia, Sagung Laksmi Dewi dan Luh Putu Suryani (2020). Pertanggungjawaban Pidana Terhadap Warga Negara Asing Yang Melakukan Tindak Pidana Penganiayaan. Jurnal Interpretasi hukum, Volume 1 Nomor 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220555'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220555 ORDER BY metadata_description_id DESC
Gupito, Jemi Grahono Suryo (2020). Peranan Pejabat Pembuat Akta Tanah Dalam Pemungutan Bea Peralihan Hak Atas Tanah Dan Bangunan. LEX Renaissance, Volume 5 Nomor 3.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220556'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220556 ORDER BY metadata_description_id DESC
Hartati, Henny dan Habib Adjie (2018). Penerapan Sanksi Pidana Bagi Notaris Pelaku Penggelapan Pajak Jual Beli Tanah (Studi Kasus Putusan Nomor: 300/Pid.B/2015/PN.Dps.). Jurnal Pemikiran dan Pembaharuan Hukum Islam, Volume 21 Nomor 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220557'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220557 ORDER BY metadata_description_id DESC
Khusna, Yuliana Zamrotul dan Lathifah Hanim (2017). Peran Notaris Dan Ppat Dalam Mencegah Terjadinya Penyalahgunaan Kuasa Jual Untuk Penghindaran Pajak. Jurnal Akta, Volume 4 Nomor 3.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220558'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220558 ORDER BY metadata_description_id DESC
Leomuwafiq, Ghazi (2019). Pertangungg Jawaban Notaris Ppat Dalam Melakukan Pelayanan Pembayaran Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB). Jurnal Media Hukum dan Peradilan. Volume 5 Nomor 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220559'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220559 ORDER BY metadata_description_id DESC
Limbong, Tania Mayshara, Ayu Trisna Dewi dan Rina Melati Sitompul (2022). Tanggung Jawab Ppat Atas Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Pada Akta Jual Beli Tanah Dan Bangunan Di Kota Medan. Jurnal Ilmiah Penelitian : Law_Jurnal, Volume 3 Nomor 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220560'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220560 ORDER BY metadata_description_id DESC
Maghribi, Muhamad Fadli dan Budi Ispriyarso (2022). Peran PPAT Terhadap Aspek Perpajakan Dalam Transaksi Jual Beli Tanah Dan Bangunan. NOTARIUS, Volume 15 Nomor 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220561'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220561 ORDER BY metadata_description_id DESC
Nawangsari, Loro Ayu (2009). Batas-Batas Antara Wanprestasi dan Perbuatan Melawan Hukum dalam Gugatan Perdata di Pengadilan. Tesis. Yogyakarta: Universitas Islam Indonesia.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220562'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220562 ORDER BY metadata_description_id DESC
Nisya’, Intifada Atin (2019). Pertanggungjawaban Pidana Atas Penyalahgunaan Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Oleh Pejabat Pembuat Akta Tanah (PPAT). Jurnal Hukum Bisnis, Volume 3 Nomor 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220563'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220563 ORDER BY metadata_description_id DESC
Nuha, Septiawan Syaifin, Henny Juliani dan Nabitatus Saadah, 2017, Implementasi Peraturan Daerah Nomor 11 Tahun 2014 Tentang Pengelolaan Keuangan Dan Aset Desa Dalam Mewujudkan Pembangunan Desa Pada Desa Punjulharjo Kecamatan Rembang Kabupaten Rembang, Diponegoro Law Journal, Vol. 6 No. 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220564'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220564 ORDER BY metadata_description_id DESC
Pintoko, Pribadi Bombong Fiqtian (2021). Pertanggungjawaban Notaris/PPAT Sebagai Intelectual Dader Dibidang Perpajakan dalam Melaksanakan Tugas Jabatan. Jurnal Education and Develoment, Volume 9 Nomor 4.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220565'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220565 ORDER BY metadata_description_id DESC
Prayogo, Sedyo (2016). Penerapan Batas-Batas Wanprestasi dan Perbuatan Melawan Hukum dalam Perjanjian. Jurnal Pembaharuan Hukum. Volume 3 Nomor 2.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220566'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220566 ORDER BY metadata_description_id DESC
Rizqy, Fitrah dan Syahrizal (2018). Tinjauan Yuridis Terhadap Perbuatan Melawan Hukum Dan Sanksi Nya. Jurnal Justicia, Volume 3 Nomor 2.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220567'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220567 ORDER BY metadata_description_id DESC
Sari, Indah (2020). Perbuatan Melawan Hukum (PMH) Dalam Hukum Pidana Dan Hukum Perdata. Jurnal Ilmiah Hukum Dirgantara- Fakultas Hukum Universitas Dirgantara Marsekal Suryadarma, Volume 11 Nomer 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220568'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220568 ORDER BY metadata_description_id DESC
Simarsoit, Barita Raja, Budiman G., Rudy H. S. dan Henry S. (2021). Pembuatan AJB Oleh PPAT Dalam Kaitannya Dengan Kewajiban Pembayaran BPHTB (Studi Putusan Mahkamah Agung Republik Indonesia Nomor : 1394/K/PID/2017). Jurnal Hukum Kaidah, Volume 21 Nomor 1.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220569'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220569 ORDER BY metadata_description_id DESC
Unthari, Indarsi (2015). Akibat Hukum Terhadap Ppat Atas Tidak Membayarkan Uang BPHTB Yang Telah Dititipkan Kepadanya Berkaitan Dengan Peralihan Hak Melalui Akta Jual Beli (Studi Putusan Nomor 300/Pid.B/2015/PN.Dps). E-Jurnal Universitas Sumatera Utara.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220570'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220570 ORDER BY metadata_description_id DESC
Utami, Pipit Saputri (2019). Pertanggungjawaban Notaris/PPAT terhadap Akta Pemindahan Hak atas Tanah dan/atau Bangunan yang BPHTB-nya Belum Dibayar. Jurnal Wawasan Yuridika, Volume 3 Nomor 2.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220571'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220571 ORDER BY metadata_description_id DESC
Yusuf, Maulana dan Siti Hajati Hoesin (2021). Pertanggung Jawaban Pidana Terhadap Notaris Yang Melakukan Tindak Pidana Dikarenakan Kelalaian Notaris Ppat Dalam Membayarkan Pajak (Studi Kasus Putusan Nomor: 300 /PID.B/2015/PN.DPS). Jurnal Ilmu Hukum “THE JURIS, Vol 5 No 2.
(mysql): SELECT * FROM citation_settings WHERE citation_id = '220572'
(mysql): SELECT * FROM metadata_descriptions WHERE assoc_type = 1048579 AND assoc_id = 220572 ORDER BY metadata_description_id DESC
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.
(mysql): SELECT r.* FROM referrals r WHERE r.article_id = 29216 AND r.status = 2
Refbacks
- There are currently no refbacks.