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All Journal Sultan Agung Notary Law Review
Siti Rodhiyah Dwi Istinah
Faculty of Law, Universitas Islam Sultan Agung (UNISSULA) Semarang
Law, Crime, Criminology & Criminal Justice Social Sciences

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The PPAT'S Responsibilities on Calculation of Tax Payment Value Rina Widoastuti; Siti Rodhiyah Dwi Istinah
Sultan Agung Notary Law Review Vol 3, No 2 (2021): June 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.283 KB) | DOI: 10.30659/sanlar.3.2.554-568

Abstract

In the implementation of the transfer of rights through the buying and selling process, at the stage of calculating the value of tax payments several times, people found that they deliberately and openly asked to reduce the transaction value from the price it should have been, so that tax costs would not be large. This writing aims to determine and analyze the calculation of the value of the sale and purchase of land and/or buildings in Pekalongan Regency, the role and responsibility of PPAT in calculating the value of tax payments based on Perda No. 6 of 2012 Pekalongan Regency. This research approach uses a sociological juridical, namely research through a legal approach and examines laws that have problems in practice. Then analyzed using role theory, responsibility theory, justice theory, and legal certainty theory. The results of the study indicate that the calculation of the value of the sale and purchase of land and/or buildings in Pekalongan Regency is based on calculations that have been determined by the laws and regulations. The role and responsibility of PPAT in calculating the value of tax payments on land and/or building sale and purchase transactions based on Perda Number 6 of 2012 Pekalongan Regency, namely PPAT's obligation in making a deed is first to ensure that the Land and Building Rights Acquisition Fee (BPHTB) has been paid. PPAT's responsibility is to help clients make online submissions on the website provided by the Pekalongan Regency Government.
Juridical Analysis of Heirs Negligence of a Notary in Submission of a Notary Protocol who Dies Mohamad Zanuar Soniaji; Siti Rodhiyah Dwi Istinah
Sultan Agung Notary Law Review Vol 3, No 4 (2021): December 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.118 KB) | DOI: 10.30659/sanlar.3.4.1261-1273

Abstract

The author in this paper takes the title above because he wants to know about the negligence of the Notary's heirs in the delivery of the Notary's protocol that has died, how is the responsibility of the heirs in the submission of the Notary's protocol that has died and is there legal protection for the community if the Notary protocol has not been submitted to another Notary or the recipient of the Notary protocol. This study uses a normative juridical approach and the data used are primary and secondary data obtained through interviews and literature study, data analysis is descriptive analytic. The responsibility of the heirs in the submission of the protocol of a notary who dies is to notify the notary's death to the Notary Supervisory Council (MPD) no later than 7 (seven) working days, and submit the protocol of the notary to another notary or the Regional Supervisory Council (MPD). The responsibility of the heirs is not related to the contents of the deed made by the notary, the responsibility for the deed of a notary who dies cannot be passed on to his heirs or to the notary who holds the notary protocol. Legal protection for the public if the Notary protocol has not been submitted to another Notary or the recipient of the Notary protocol, namely the Notary Protocol as a state archive if it is not immediately submitted to the competent authority, namely the Regional Supervisory Council or the Notary appointed as the Protocol Recipient exceeding the period determined by law, feared that it could be damaged, or even lost. Taking the Notary protocol that has not been handed over to the heirs is a form of legal protection to the community. The purpose of storing this Notary protocol is also a form of legal protection to the public. Notary protocol storage as a vital archive and must be stored and maintained properly as an anticipatory measure for conflicts by the parties in the future.
Co-Authors Mohamad Zanuar Soniaji Rina Widoastuti