Jurnal Akta
Vol 9, No 2 (2022): June 2022

The Role of Notaries and Land Titles Registrar in Collecting Duties on The Land and Building Rights Acquisition on The Making of Sale and Purchase Deeds in Singaraja City

Nyoman Edy Febriana (Universitas Udayana)
I Wayan Parsa (Universitas Udayana)
I Gede Artha (Universitas Udayana)
I Nyoman Bagiastra (Universitas Udayana)

Article Info

Publish Date
28 Jun 2022

Abstract

The main objective of this study is to know the role of Land Titles Registrar (PPAT) in collecting duties on the Land and Building Rights Acquisition (BPHTB) on the sale and purchase transactions in Singaraja City. Furthermore, we investigate the duties and obligations of the PPAT in supervising the payment of BPHTB. The research was conducted using a qualitative approach with empirical juridical methods. The main finding is the role of PPAT as the official who makes BPHTB quotations during sales and purchase transactions in Singaraja City shows a very important role. Also, we have presented the duty and obligation of PPAT in supervising the payment of BPHTB is to make taxpayers aware that taxes are paid in accordance with applicable regulations.  

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akta
Website

Abbrev

akta

Publisher

Universitas Islam Sultan Agung

Subject

Law, Crime, Criminology & Criminal Justice

Description

JURNAL AKTA (eISSN : 2581-2114, pISSN: 2406-9426) is a peer-reviewed journal published by Master Program (S2) Notary, Faculty of Law, Sultan Agung Islmic University. JURNAL AKTA published four times a year in March, June, September and December. This journal provides immediate open access to its ...