Penitipan pembayaran pajak BPHTB oleh pembeli tanah kepada pegawai PPAT dalam transaksi jual beli tanah (studi kasus perkara no. 252 PK/PDT/2023)

Wijaya, Shafa Haura (2023) Penitipan pembayaran pajak BPHTB oleh pembeli tanah kepada pegawai PPAT dalam transaksi jual beli tanah (studi kasus perkara no. 252 PK/PDT/2023). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In a land sale and purchase transaction, the buyer is responsible for paying BPHTB tax in accordance with appliable regulations. In this study, there are instances where PPAT employees fail to meet their obligations by failing to deposit tax money to the state. This action goes against the das sein principle, which is expected in the positive legal framework, and it has the potential to cause financial losses to the state as well as damage the integrity of the tax system. This research aimed to solve legal problems that became the root of the problem, as well as to advance legal science in the future. The normative-empirical research method was used in this study, which combined normative legal approaches with empirical elements. The data used included both primary and secondary sources. Interviews were used to collect primary data for this writing, and the approaches used were approaches to legislation, approaches to legal systematics, and approaches to legal cases. The data analysis used was qualitative data analysis with deductive method. The result of the research was that the entrustment of tax payments to PPAT employees is outside the authority of the PPAT. Violation of this provision results in legal consequences, in the case of this research there are unlawful acts committed by PPAT employees. The unlawful act by PPAT employees is not depositing BPHTB tax money. In this decision, there are material and immaterial losses suffered by the state, local government, and the community.

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