Authors:

Azalia Delicia Dumanauw, Febby Mutiara Nelson

Abstract:

“Penelitian ini memiliki tujuan untuk mengidentifikasi hubungan hukum yang timbul dalam penitipan pembayaran pajak jual beli tanah berdasarkan wewenang dan tanggung jawab PPAT yang diatur dalam peraturan perundang-undangan. Hubungan hukum yang timbul dalam perbuatan tersebut mengarah kepada akibat hukum yang timbul kepada para pihak yang terkait. Penelitian ini menggunakan penelitian yuridis normatif yang bersumber pada undang-undang atau peraturan hukum terkait pengaturan pajak yang timbul dalam jual beli tanah dan peraturan terkait jabatan Pejabat Pembuat Akta Tanah. Berdasarkan hasil dari penelitian dapat disimpulkan bahwa penerimaan penitipan pembayaran pajak PPh dan BPHTB bukanlah tugas maupun wewenang dari PPAT. Sehingga tanggung jawab yang timbul terhadap perbuatan tersebut bukanlah tanggung jawab jabatan, melainkan tanggung jawab secara pribadi. Hubungan hukum yang timbul dalam penitipan pembayaran pajak ialah hubungan kuasa antara Wajib Pajak selaku pemberi kuasa dan PPAT selaku penerima kuasa yang bertanggung jawab secara pribadi perorangan. This study aims to identify the legal relation that arises in the custody of land selling tax payments to PPAT based on PPAT’s authority and responsibilities as regulated in positive law. Identifying the legal relationship that arises in such deed leads to identifying the legal consequences that arise for the parties involved. This study uses normative juridical research that originates from laws or legal regulations related to tax arrangements that arise in the act of buying and selling land and regulations related to the position of Land Deed Making Officer (PPAT). Based on the results of the study, it can be concluded that accepting the tax payments is not the duty or authority of the chair of PPAT. So that the responsibility that arises for these actions is not a chair responsibility, but a personal responsibility. The legal relationship that arises in the custody of tax payments is a power relationship between the Taxpayer as the principal and the PPAT as the attorney who is personally responsible for the individual.”

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PDF:

https://jurnal.harianregional.com/kerthasemaya/full-101796

Published

2023-06-15

How To Cite

DUMANAUW, Azalia Delicia; NELSON, Febby Mutiara. HUBUNGAN HUKUM YANG TIMBUL DALAM PENITIPAN UANG PAJAK JUAL BELI TANAH KEPADA PEJABAT PEMBUAT AKTA TANAH.Kertha Semaya : Journal Ilmu Hukum, [S.l.], v. 11, n. 8, p. 1835-1847, june 2023. ISSN 2303-0569. Available at: https://jurnal.harianregional.com/kerthasemaya/id-101796. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/KS.2023.v11.i08.p08.

Citation Format

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Issue

Vol 11 No 8 (2023)

Section

Articles

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