Skripsi

ACCOUNTABILITY OF NOTARY/CONVEYANCER FOR DEPOSIT OF LAND AND BUILDING ACQUISITION FEE (BPHTB) FROM TRANSFER OF LAND RIGHTS

---

Penilaian

---

Land and Building Acquisition Fee (BPHTB) is a tax that is attached to land and/or buildings when a right is acquired. Notaries/Conveyancers have an important role in the transfer of land rights as parties appointed by the National Land Agency of the Republic of Indonesia (BPN - Badan Pertanahan Nasional) to assist in the implementation of land registration. BPHTB, which in its payment adopts a Self-Assessment system that burdens taxpayers to carry out calculations, deposits and reporting independently; moreover, BPHTB itself must be fulfilled by taxpayers before the Deed of Transfer of Land Rights is made. In Fact, the practice of depositing BPHTB with a Notary/Conveyancer is quite often found on the grounds of simplifying the administrative process of transferring land rights. BPHTB, the series of which includes calculations, verification processes, and payment which were initially charged to paxpayers, are transferred top the Notary/Conveyancer at the request of the BPHTB taxpayer in the process of tranferring land rights. From the above background, the focus of the study problem was formulated as the Role of Notaries/Conveyancers towards BPHTB in the Transfer of Land Rights and The Accountability of Notaries/Convenyancer for Deposit of BPHTB Deposited from the Transfer of Land Rights. The research method was Normative, supported by the interview data with a legislative, conceptual and cas approach. The results of this study conclude that the Notaries/Conveyancers play a normative role in ensuring that BPHTB taxpayers pay off their BPHTB debts by requesting proof of BPHTB tax payments before signing the deed of transfer of land rights. Meanwhile, the deposit of BPHTB with a Notary/Conveyancer based on a request from taxpayer himself/herself is an additional role (accessoir) which is not mandatory. Upon receipt of BPHTB deposit funds from taxypayers, the Notary/Conveyancer is fully legally responsible for the deposit, especially if it involves his/her office staff.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002350	T1708972	T1708972025	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T1708972025

Publisher

Indralaya : Prodi Magister Kenotariatan, Fakultas Hukum Universitas Sriwijaya., 2025

Collation

xv, 173 hlm.; ilus.; tab.; 29 cm.

Language

English

ISBN/ISSN

-

Classification

340.07

Content Type

-

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Hukum Kenotarisan

Specific Detail Info

-

Statement of Responsibility

TUTI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment