Pembatalan jual beli yang didasarkan pada utang piutang

Herlina, Herlina (2019) Pembatalan jual beli yang didasarkan pada utang piutang. Masters thesis, Universitas Pelita Harapan.

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Abstract

Transfer of land rights (sale and purchase) which based on the existence of loans is mostly carried out by Indonesian peoples. The loans as legal basic to transfer of land rights is basically transaction of loans to landowners. Then the loans is converted as a fully payment for the transaction that should be followed by transfer of land rights. The transfer of land rights was subsequently impressed to fullfill “terang dan tunai principle”. These problems are examined in this thesis with normative juridical methods as well as empirical studies, especially related to legal cases that occur in Indonesian peoples. Such transfer of land rights is carried out in accordance with Government Regulation Number 24 of 1997 concerning Land Registration, which is carried out in the name of the lender as the buyer and recipient of the loan as the seller. The seller's tax arises, namely income tax (PPH) and tax for buyers is BPHTB. Both of taxes are actually paid so that the process of returning the name can be done by the Office of the National Land Agency and recorded as if it were pure sale and purchase transactions. This impure transfer of land rights raises many problems in the future and usually takes the form of a lawsuit from the previous landowner who feels his rights are not fulfilled, such as the value of a transitional transaction that does not match the price of the loan, or feels that he does not and the obligations attached to the land have shifted. Likewise, there was a court ruling which made the cancellation of the transfer of rights transaction for the transaction, which caused legal uncertainty for the parties. / Peralihan hak atas tanah (jual beli) yang didasarkan atas adanya utang piutang saat ini banyak dilakukan oleh kalangan masyarakat. Utang piutang yang menjadi dasar peralihan hak atas tanah dan bangunan dilatar belakangi oleh pemberian pinjaman utang kepada pemilik tanah. Pinjaman utang tersebut di konversi menjadi pembayaran untuk transaksi pemberian yang harus diikuti dengan peralihan hak atas tanah. Peralihan hak tersebut selanjutnya terkesan untuk memenuhi asas terang dan tunai. Permasalahan tersebut diteliti dalam tesis ini dengan metode yuridis normatif serta kajian empiris, terutama terkait dengan kasus hukum yang terjadi di masyarakat. Peralihan hak seperti itu, dilakukan sesuai Peraturan Pemerintah Nomor 24 Tahun 1997 Tentang Pendaftaran Tanah yaitu dilakukan baliknama ke atas nama pemberi pinjaman selaku pembeli dan penerima pinjaman selaku penjual. Pajak yang timbul pun penjual yaitu PPh serta pajak untuk pembeli berupa Bea Perolehan Hak Tanah dan Bangunan. Keduanya benar-benar dibayarkan sehingga proses balik nama dapat dilakukan oleh Kantor Badan Pertanahan Nasional dan dicatat seolah-olah murni transaksi jual beli. Peralihan hak yang tidak murni ini menimbulkan banyak masalah dikemudian hari dan biasanya berbentuk gugatan dari pemilik tanah sebelumnya yang merasa hak-haknya tidak terpenuhi, seperti nilai transaksi peralihan yang tidak sesuai dengan harga pinjaman, atau merasa tidak mengerti bahwa apabila dilakukan peralihan hak maka segala hak dan kewajiban yang melekat pada tanah tersebut telah beralih. Demikian juga, adanya putusan pengadilan yang menjadikan batalnya transaksi peralihan hak atas transaksi tersebut, yang menyebabkan ketidak pastian hukum bagi para pihak.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Herlina, HerlinaUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorBudi, Henry SoelistyoUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: Cancellation of Sale and Purchase ; Loans
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Depositing User: Users 15 not found.
Date Deposited: 13 Sep 2019 03:03
Last Modified: 13 Sep 2019 03:03
URI: http://repository.uph.edu/id/eprint/4636

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