Akibat hukum penandatanganan akta jual beli yang tidak didaftar dalam permohonan bea perolehan hak atas tanah dan bangunan

Dewi, Veronica Rista Sari (2020) Akibat hukum penandatanganan akta jual beli yang tidak didaftar dalam permohonan bea perolehan hak atas tanah dan bangunan. Masters thesis, Universitas Pelita Harapan.

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Abstract

Akta Jual Beli (AJB) menurut Pasal 37 PP No.24/1997 merupakan bukti sah bahwa hak atas tanah dan bangunan sudah beralih kepada pihak lain. Penandatanganan AJB dapat dilakukan setelah seluruh pajak-pajak yang timbul karena transaksi jual beli sudah lunas dibayarkan oleh penjual dan pembeli. Pejabat Pembuat Akta Tanah (PPAT) hanya dapat menandatangani akta pemindahan hak atas tanah dan bangunan pada saat wajib pajak menyerahkan bukti pembayaran pajak berupa Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB). Rumusan masalah dalam penelitian ini adalah (i) Apakah akibat hukum penandatanganan AJB yang tidak didaftar dalam permohonan BPHTB? (ii) Bagaimana sanksi yang diberikan terhadap PPAT yang melakukan penandatanganan AJB atas tanah dan bangunan yang tidak terdaftar dalam permohonan BPHTB? Penelitian ini menggunakan metode yuridis normatif. Pendekatan yang digunakan didalam penelitian ini adalah pendekatan konseptual dan pendekatan peraturan perundang-undangan. Dari hasil penelitian tersebut, disimpulkan bahwa (i) Penandatanganan AJB di hadapan PPAT yang tidak didaftar terhadap permohonan BPHTB tidak mengakibatkan akta tersebut dapat dibatalkan atau batal demi hukum akan tetapi menjadi tidak adanya jaminan kepastian hukum dan perlindungan hukum sebagaimana dimaksud dalam Pasal 23 UUPA (ii) Sanksi yang diberikan bagi PPAT yang melanggar Pasal 24 ayat (1) UU No.20/2000 adalah berupa sanksi administrasi/denda sebesar Rp 7.500.000,00 (tujuh juta lima ratus ribu rupiah) sebagaimana diatur dalam Pasal 26, sedangkan sanksi menurut Kode Etik adalah berupa teguran tertulis yang dikeluarkan oleh Pengurus IPPAT dan Kepala Kantor Pertanahan selaku Pembina PPAT. / Deed of Sale and Purchase according to Article 37 PP No.24 / 1997 is valid proof that the rights to land and buildings have been transferred to other parties. The signing of the sale and purchase agreement can be done after all taxes arising from the sale and purchase transaction have been paid in full by seller and buyer. The official of the Land Deed Maker can only sign the deed of transferring title to the land and building when the taxpayer submits proof of tax payment in the form of a Land and Building Acquisition Fee. The formulation of the problem in this study is (i) What is the legal consequence of the signing of the Sale and Purchase Deed that is not registered in the application for the Acquisition of Land and Building Rights? (ii) What are the sanctions imposed on Land Deed Making Officials who sign the Purchase Deed of land and buildings that are not registered in the application for the Obligation of Land and Building Rights? This study uses normative juridical methods. The approach used in this research is the conceptual approach and the statutory approach. From the results of the study, it was concluded that (i) Signing of the sale and purchase deed in the presence of a Land Deed Formation Officer who is not registered for the application for the acquisition of land and building rights does not result in the deed being canceled or null and void but will not be guaranteed by law. and legal protection as referred to in Article 23 of the Basic Agrarian Law (ii) Sanctions imposed on Land Deed Making Officials in violation of Article 24 paragraph (1) of Law No.20 / 2000 are in the form of administrative sanctions / fines of Rp 7,500,000, 00 (seven million five hundred thousand rupiah) as stipulated in Article 26, while sanctions according to the Code of Ethics are in the form of a written warning issued by the Management Board of Land Deed Making Officials and the Head of Land Office as the Trustee of Land Deed Making Officials.

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