TANGGUNG JAWAB PPAT ATAS BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) PADA AKTA JUAL BELI TANAH DAN BANGUNAN DI KOTA MEDAN

Tania Mayshara Limbong, Ayu Trisna Dewi, Rina Melati Sitompul
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引用次数: 1

Abstract

ABSTRACTPPAT in making the deed is to ensure that the payment of BPHTB the debt has been paid by the taxpayer. For this reason, it is necessary to study the role of PPAT in the imposition of BPHTB in the transfer of land rights and building, the legal consequences of the imposition of BPHTB in the deed of sale and purchase of land and buildings and the mechanism for imposing BPHTB in the deed of sale and purchase. Type The research used in writing this thesis is juridical normative empirical, which is descriptive analysis. The data collection techniques used used is literature study and field research. The role of PPAT in The imposition of BPHTB in the Transfer of Land and Building Rights, namely convey the necessary information related to the imposition process BPHTB in the imposition of BPHTB tax on the transfer of land rights and building. The legal consequences of the imposition of BPHTB in the Deed of Sale and Purchase of Land and The building, namely the Sale and Purchase Deed, cannot be carried out before the BPHTB is signed the sale and purchase transfer transaction has not been paid by the taxpayer, which also result in legal certainty in the transition. In addition there are The sanctions imposed by Article 91 paragraph (1) are in the form of paying fines 7,500,000.00 (seven million five hundred thousand rupiah) for each commit a violation if the signing of the Sale and Purchase Deed is done before PPAT before the parties pay the BPHTB tax. Imposition mechanism BPHTB in the Deed of Sale and Purchase, namely preparing complete documents and data tax object, the taxpayer fills in the information on the tax object and the value of the BPHTB payable into the Tax Deposit Form (SSPD) BPHTB, then calculate the value of BPHTB payable. Next is the Taxpayer and PPAT/Notary sign the SSPD form. The payment process is carried out when the documents SSPD BPHTB which is verified as complete and declared correct. Then payment is made through the beneficiary treasurer or through a bank and must tax receipt of proof of deposit/SSPD BPHTB as proof of payment of BPHTBlegal debt.Keywords: PPAT, Imposition of BPHTB, Deed of Sale and Purchase
【摘要】ppat在订立契约时,是为了保证BPHTB的债务已由纳税人支付。因此,有必要研究PPAT在土地权利和建筑物转让中征收BPHTB的作用,在土地和建筑物买卖契约中征收BPHTB的法律后果以及在买卖契约中征收BPHTB的机制。本文采用的研究方法是法律规范实证,即描述性分析。数据收集采用文献研究法和实地调查法。PPAT在土地和建筑权利转让中征收土地和建筑权利转让税中的作用,即在征收土地和建筑权利转让税中传达与征收过程有关的必要信息。在土地及楼宇买卖契据中征收私权税的法律后果,即买卖契据,在私权税签署、买卖过户交易尚未由纳税人缴付之前,是无法执行的,这也导致了过渡的法律确定性。此外,第91条第(1)款规定的制裁是,如果在PPAT之前签署买卖契约,在双方支付BPHTB税之前,每犯一次违规行为,就要支付7,500,000.00(七百五十万卢比)的罚款。征收机制BPHTB在买卖契据中,即准备完整的纳税对象文件和数据,纳税人将纳税对象信息和应付BPHTB的价值填写到《纳税押金表》(SSPD) BPHTB中,然后计算应付BPHTB的价值。接下来是纳税人和PPAT/公证人签署SSPD表格。当文件SSPD BPHTB被验证为完整并声明正确时,付款过程就会进行。然后通过受益人司库或银行进行付款,并且必须收到存款证明/SSPD BPHTB作为支付BPHTB法律债务的证明。关键词:PPAT,征收营业税,买卖契约
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来源期刊
CiteScore
1.20
自引率
0.00%
发文量
18
审稿时长
12 weeks
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