Akibat Hukum Penandatanganan Akta Jual Beli Tanah oleh Pejabat Pembuat Akta Tanah Sebelum Pembayaran Pajak Penghasilan

Abstract

This study aimed to describe the code of ethics of Land Deed Making Officials in the process of making land sales and purchase deeds and to analyze the responsibilities and legal consequences of signature for the land sale and purchase deed by Land Deed Making Officials before the income tax payment was made. This study used a normative juridical method with a law approach and a conceptual approach. The code of ethics for the Land Deed Official in the process of making the land sale and purchase deed ensured that income tax was paid before the deed was made and signed. The responsibility of the Land Deed Making Official for the signature of the sale and purchase of land before the payment of income tax could be in the form of administrative sanctions, warnings, dismissal from office, or compensation for losses suffered by the parties concerned. In addition, the signature of the sale and purchase deed by the Land Deed Making Official before income tax payment might result invalid the land sale and purchase deed and registered land certificate being legally cancelable.