Tanggung Jawab PPAT dalam Penetapan Nilai Transaksi Jual Beli Tanah dan Bangunan di Kota Banda Aceh

Abstract

PPAT is an official appointed by the State in carrying out office duties which include relating to the function of public services in the field of law. This is related to his authority in making a sale and purchase deed. Based on Article 5 paragraph (1) of Qanun Number 7 of 2010 concerning Fees for Acquisition of Land and Building Rights, in the inclusion of a sale and purchase deed made by PPAT, it must be following the actual transaction price. But in practice, PPAT was still found which decreased the value of land and building sale and purchase transactions. The purpose of this research is to explain the responsibility of the notary as PPAT in determining the value of land and building sale and purchase transactions, and the reason of the notary as PPAT in determining the value of the sale and purchase transaction of land and buildings not following the actual price. This study uses a type of empirical legal research. The results of the study indicate that the notary / PPAT is responsible for the incompatibility of transaction values ??contained in the deed of sale and purchase which do not match the actual price. The notary / PPAT reason in determining the value of the sale and purchase transaction of land and buildings is not following the actual price due to unfair competition between fellow notaries / PPAT, constraints related to taxpayers, and a sense of solidarity among notaries.
 PPAT merupakan pejabat yang diangkat oleh Negara dalam menjalankan tugas jabatan yang diantaranya berkaitan dengan fungsi pelayanan publik dalam bidang hukum. Hal ini berkaitan dengan kewenangannya dalam pembuatan akta jual beli. Berdasarkan Pasal 5 ayat (1) Qanun Nomor 7 Tahun 2010 Tentang Bea Perolehan Hak Atas Tanah dan Bangunan, dalam pencantuman akta jual beli yang dibuat oleh PPAT haruslah sesuai dengan harga transaksi yang sebenarnya. Namun dalam praktiknya masih ditemukan PPAT yang melakukan penurunan nilai transaksi jual beli tanah dan bangunan. Tujuan penelitian ini adalah untuk menjelaskan tanggung jawab notaris selaku PPAT dalam penetapan nilai transaksi jual beli tanah dan bangunan, dan alasan notaris selaku PPAT dalam penetapan nilai transaksi jual beli tanah dan bangunan tidak sesuai dengan harga sebenarnya. Penelitian ini menggunakan jenis penelitian hukum empiris. Hasil penelitian menunjukkan bahwa notaris/PPAT bertanggung jawab terhadap ketidaksesuaian nilai transaksi yang terdapat dalam akta jual beli yang tidak sesuai dengan yang harga yang sebenarnya. Alasan notaris/PPAT dalam penetapan nilai transaksi jual beli tanah dan bangunan tidak sesuai dengan harga sebenarnya adalah karena adanya persaingan tidak sehat antara sesama rekan notaris/PPAT, adanya kendala yang berhubungan dengan wajib pajak, dan adanya rasa kesetiakawanan antara sesama notaris.

Legal Liability on Notary Negligence in Electronic Registration of Fiduciary Guarantee

“…The matters regulated in government regulations include fiduciary registration, procedures for certificate repair, certificate changes, registration deletion, and certificate replacement. 3 Article 1 point 2 of Act No. 42 of 1999 concerning Fiduciary Guarantees states; Fiduciary Security is a guarantee right on movable objects, both tangible and intangible and immovable objects, especially buildings that cannot be encumbered with mortgage rights as referred to in Act No.…”

Responsibilities of Notaris/PPAT in Credit Agreements & Deed on Granting of Liability Rights (APHT) When the Debtor is in Default

“…In the credit agreement deed, the contents referred to in it are of course an agreement made between the bank as the creditor and the credit recipient as the debtor, the things that will be included in this credit agreement are definitely matters relating to the interests of the parties, according to the agreement and the principal problems that are desired and agreed upon by the parties 16 . This Credit Agreement also needs special attention, because the credit agreement has a very important function, in granting, managing and administering the credit itself.…”

Peran Tanggung Jawab PPAT dalam Perhitungan Pajak BPHTB Demi Mewujudkan Kepastian Hukum

“…Ketika membeli sebidang tanah, maka sekiranya dikerjakan dengan hati-hati, disebabkan maraknya timbul hal yang bersifat merugikan masa yang akan datang untuk pembeli, seperti tanah pada kondisi sengketa maupun tanah berada pada lokasi daerah yang dikenakan penertiban serta selakunya. (Harnita, 2019).…”