Kedudukan hukum nomor pokok wajib pajak untuk peralihan hak atas tanah di kantor pertanahan Kota Tangerang Selatan (studi kasus perkara Nomor 1359k/Pdt/2020)

Fong, Yenny Oktavia (2023) Kedudukan hukum nomor pokok wajib pajak untuk peralihan hak atas tanah di kantor pertanahan Kota Tangerang Selatan (studi kasus perkara Nomor 1359k/Pdt/2020). Masters thesis, Universitas Pelita Harapan.

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Abstract

Untuk menjamin kepastian hukum peralihan hak, maka setiap ada perubahan kepemilikan hak atas tanah harus didaftarkan pada kantor pertanahan setempat 7 (tujuh) hari setelah ditandatanganinya AJB. Dalam proses pendaftaran peralihan hak ada beberapa dokumen yang harus dilengkapi, jika persyaratan tersebut ada yang tidak dipenuhi maka proses peralihan hak atas tanah akan terhambat atau tidak dapat dilakukan balik nama. Penelitian ini membahas kasus yang terdapat dalam Putusan Mahkamah Agung Nomor 1359K/PDT/2020, dimana jual beli dilakukan berdasarkan kesepakatan yang kemudian pihak penjual tidak memberikan NPWP sebagai salah satu kelengkapan dokumen pada saat penandatangan AJB. Permasalahan yang diangkat dalam penelitian ini yaitu bagaimana kedudukan NPWP dalam peralihan hak serta pertimbangan hukum dan amar putusan Mahkamah Agung nomor 1359K/PDT/2020. Dalam penelitian ini, penelitian hukum yang digunakan adalah normatif, perolehan datanya diperoleh dengan metode studi kepustakaan. Dari hasil penelitian dapat disimpulkan bahwa NPWP berfungsi sebagai bagian dari perpajakan, untuk memastikan telah dibayarnya PPh dan BPHTB. Berdasarkan KUHPerdata, pertimbangan hakim dan amar putusannya dalam kasus nomor 1359K/Pdt/2020 sudah sesuai, karena dengan disepakatinya jual beli antara kedua belah pihak dan harga telah lunas dibayar, maka secara hukum, jual beli tersebut telah terjadi dan mengikat kedua belah pihak. / To guarantee the legal certainty of a title transfer, any change in ownership of a land title shall be registered at local land office 7 (seven) days after the signing of Deed of Sale & Purchase. In the process of registering a title transfer, there are several documents that shall be completed, if any of these requirements are not met then the process of land title transfer will be hampered or the title transfer cannot be done. This research discusses the case contained in Supreme Court Decision Number 1359K/PDT/2020, where the sale and purchase were carried out based on an agreement whereupon the seller did not provide TIN as one of the required documents at the signing of Deed of Sale & Purchase. The problem raised in this research is what the position of TIN in the title transfer is as well as what legal considerations and commands of Supreme Court decision number 1359K/PDT/2020 are. In this research, the legal research used was normative, the data were obtained by the method of literature study. From the results of the research, it could be concluded that TIN functioned as part of taxation to ensure the payment of Income Tax (PPh) and Land and Building Title Transfer Fee (BPHTB). Pursuant to the Civil Code, the judge's considerations and commands in case number 1359K/Pdt/2020 are appropriate, because, with an agreement on the sale and purchase between both parties and the price having been paid in full, the sale and purchase have legally taken place and are binding on both parties.

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