Akibat hukum akta jual beli (ajb) yang dibuat notaris/ppat yang tidak dilakukan dihadapan penjual dan pembeli serta pembayaran pajak penghasilan (pph) yang dipalsukan (studi kasus putusan majelis pemeriksa pusat notaris nomor 03/B/MPPN/X/2018)

Irawan, Riko (2020) Akibat hukum akta jual beli (ajb) yang dibuat notaris/ppat yang tidak dilakukan dihadapan penjual dan pembeli serta pembayaran pajak penghasilan (pph) yang dipalsukan (studi kasus putusan majelis pemeriksa pusat notaris nomor 03/B/MPPN/X/2018). Masters thesis, Universitas Pelita Harapan.

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Abstract

Dalam menjalankan jabatan PPAT harus memenuhi ketentuan mengenai kewenangan, kewajiban dan larangan sebagaimana yang diatur dalam Peraturan Pemerintah Nomor 24 Tahun 2016 tentang Perubahan Atas Peraturan Nomor 37 Tahun 1998 tentang Peraturan Jabatan Pejabat Pembuat Akta Tanah berserta Peraturan-peraturan Menteri Negara Agraria dan Tata Ruang/Peraturan Kepala Badan Pertanahan Nasional yang terkait dengan Jabatan PPAT. Penelitian ini mengkaji dan meneliti Putusan Majelis Pemeriksa dan Pengawas Pusat Notaris Nomor:03/B/MPPN/X/2018 yang menjatuhkan sanksi dan mengadili Notaris/PPAT Diastuti di Kota Bandung dengan sanksi pemberhentian dengan hormat atas pelanggaran yang dilakukannya dalam pembuatan Akta Jual Beli (AJB) yang tidak dilakukan di hadapan penjual dan pembeli serta adanya pemalsuan pembayaran pajak penghasilan atas transaksi jual beli tanah tersebut. Perumusan masalah dalam penelitian ini 1) bagaimanakah akibat hukum AJB yang dibuat Notaris/PPAT yang tidak dilakukan di hadapan penjual dan pembeli serta pembayaran pajak penghasilan yang dipalsukan? 2)bagaimanakah penjatuhan sanksi terhadap Notaris/PPAT yang melakukan pelanggaran?. Berdasarkan analisis dan pembahasan bahwa AJB yang tidak dibuat di hadapan penjual dan pembeli tidak sah secara hukum dengan melanggar ketentuan peraturan perundang-undangan mengenai bentuk akta PPAT dan dapat dimohonkan pembatalan akta tersebut kepada Pengadilan Negeri Kota Bandung dan atas pemalsuan pembayaran pajak penghasilan bukanlah tanggung jawab Diastuti sebagai Notaris/PPAT melainkan tanggung jawab Fitriani yang menerima uang titipan dari penjual untuk pembayaran pajak penghasilan. Penjatuhan sanksi pemberhentian dengan hormat oleh Majelis Pemeriksa dan Pengawas Pusat Notaris terhadap Notaris/PPAT Diastuti keliru dan tidak tepat karena bukan wewenangnya melainkan wewenang Majelis Pembina dan Pengawas Pusat PPAT atas pelanggaran terhadap jabatan PPAT. / In carrying out the PPAT position, it must fulfill the provisions regarding the authorities, obligations and prohibitions as regulated in Government Regulation Number 24 Year 2016 concerning Amendment to Regulation Number 37 Year 1998 concerning the Position of the Acting Officer for Land Deed along with the Regulations of the State Minister of Agrarian Affairs and Spatial Planning / Regulations Head of National Land Agency related to PPAT Position. This study examines and examines the Verdict Board of Trustees and Notary Center Number: 03 / B / MPPN / X / 2018 who imposed sanctions and tried the Notary / PPAT Diastuti in the city of Bandung with sanctions with respect to dismissal with respect to violations committed in making the Deed of Purchase ( AJB) which is not conducted in the presence of the seller and the buyer, and there is a falsification of income tax payment for the sale and purchase transaction of the land. Formulation of the problem in this study 1) how is the legal consequences of AJB made by a Notary / PPAT that is not done in front of the seller and buyer as well as falsified income tax payments? 2) how is the sanction explanation on the Notary / PPAT who violates? Based on the analysis and discussion that AJB which was not made before the seller and buyer is not legally invalid by violating the provisions of the legislation regarding the form of the PPAT deed and can be requested to cancel the deed from the Bandung District Court and for forgery of income tax payment is not the responsibility of Diastuti as a Notary / PPAT but Fitriani's responsibility to receive money from the seller for income tax payments. The imposition of sanctions with respect to the dismissal of the Notary Central Inspector and Supervisory Board of the Notary / PPAT Diastuti is wrong and incorrect because it is not his authority but the authority of the PPAT Central Board of Trustees and Supervisors for violations of the PPAT position.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Irawan, RikoNIM01656170126rico.irawan88@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTukgali, Lieke LianadeviNIDN8826150017UNSPECIFIED
Uncontrolled Keywords: because of law ; deed of sale & purchase ; notary / PPAT ; income tax
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Depositing User: Rico Irawan
Date Deposited: 19 Aug 2020 06:14
Last Modified: 19 Aug 2020 06:14
URI: http://repository.uph.edu/id/eprint/10438

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