ADHI, Singgih Permana (2019) Tinjauan Yuridis Bea Perolehan Hak Atas Tanah dan Bangunan Berdasarkan Jual Beli di Kabupaten Banyumas. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

SINGGIH PERMANA ADHI, Notary Masters Program, Faculty of Law, Jenderal Soedirman University, Juridical Review of Acquisition of Land and Building Rights Based on Buying and Selling in Banyumas Regency, Advisory Commission, Chair Dr. Kadar Pamuji, S.H, M.H and members of Dr. Abdul Aziz Nasihuddin, S.H, M.M, M.H The collection of regional taxes and levies is based on Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, and for the Banyumas Regency region has been regulated in Regional Regulation Number 1 of 2011 concerning Regional Taxes jo Regional Regulation Number 22 of 2016 concerning Second Amendment to Regional Regulations Number 1 of 2011 concerning Regional Taxes. One type of tax that is the regional authority is the Obligation of Land and Building Rights hereinafter referred to as BPHTB. Research Objectives To find out and review the laws and regulations and the application of BPHTB and provide an explanation of the legal consequences for PPAT relating to the application of BPHTB. The method used in this research is the normative juridical approach. The data used are secondary data and primary data as a complement to secondary data. The results of research and discussion, namely the application of BPHTB based on the sale and purchase of the implementation, includes the filling process of the BPHTB SSPD, determination of tax objects, tax subjects, calculation of tax rates, research or validation. The PPAT who signs the deed of transferring rights, without checking that the taxes have been paid and is validated, has a legal consequence for the PPAT in the form of administrative sanctions in the form of fines for each violation. Law enforcement for administrative sanctions for these PPAT fines and the procedures for their implementation are not explained and have not been regulated further in the PDRD Law, Regional Tax Regulations or in the implementing regulations.

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