Rendy, Rendy (2018) Kewenangan notaris dalam pembuatan akta sehubungan peralihan hak atas tanah dalam rangka pengampunan pajak berdasarkan peraturan menteri agraria dan tata ruang/kepala badan pertanahan nasional Republik Indonesia nomor 15 tahun 2017. Masters thesis, Universitas Pelita Harapan.
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Abstract
Notary is a public official who is fully authorized to make an authentic deed of all actions, agreements and determinations required by general rules or by interested parties desired to be declared in an authentic deed. Land Titles Registrar is a public official authorized to make authentic acts relating to certain legal actions relating to the right to land or the Property Rights of the Housing Units. Notary is authorized to create an authentic deed related to land, the regulation of the Minister of Agrarian Affairs and Spatial No. 15 of 2017 states that the transfer of land rights in the framework of tax pardon, using the deed of statements made before the Notary. This research uses normative research method with literature study. Based on the results of the study, it can be concluded that the Notary is authorized and has the validity to make a deed of declaration for the transfer of land rights in the framework of tax forgiveness. / Notaris adalah pejabat umum yang satu-satunya berwenang untuk membuat akta autentik mengenai segala perbuatan, perjanjian dan penetapan yang diharuskan oleh suatu peraturan umum atau oleh yang berkepentingan dikehendaki untuk dinyatakan dalam suatu akta autentik. PPAT adalah pejabat umum yang diberi kewenangan untuk membuat akta-akta autentik mengenai perbuatan hukum tertentu mengenai hak atas tanah atau Hak Milik Atas Satuan Rumah Susun. Notaris berwenang membuat akta autentik yang berkaitan dengan pertanahan, peraturan Menteri Agraria dan Tata Ruang Nomor 15 Tahun 2017 menyatakan bahwa peralihan hak atas tanah dalam rangka pengampunan pajak, menggunakan akta pernyataan yang dibuat dihadapan Notaris. Penelitian ini menggunakan metode penelitian normatif dengan studi kepustakaan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa Notaris berwenang dan memiliki keabsahan untuk membuat akta pernyataan untuk pengalihan hak atas tanah dalam rangka pengampunan pajak.
Item Type: | Thesis (Masters) | ||||||||
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Additional Information: | T 56-16 REN k | ||||||||
Uncontrolled Keywords: | Notary ; Deed of Declaration ; Tax Amnesty | ||||||||
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 |
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Depositing User: | Users 15 not found. | ||||||||
Date Deposited: | 19 Jun 2019 03:14 | ||||||||
Last Modified: | 05 Nov 2021 06:47 | ||||||||
URI: | http://repository.uph.edu/id/eprint/3340 |
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