Electronic Theses and Dissertation

Pemecahan bidang tanah dalam pembuatan akta pejabat pembuat akta tanah untuk menghindari pembayaran pajak ardanto nugroho* yanis rinaldi** yusri*** abstrak pejabat pembuat akta tanah (untuk selanjutnya disingkat ppat) sebagai pejabat umum yang berwenang membuat akta autentik harus bersikap teliti, cermat dan selalu menerapkan prinsip kehati-hatian dalam melaksanakan kewenangannya. ppat juga dituntut untuk bersikap penuh rasa tanggung jawab dalam melaksanakan fungsi dan jabatannya tersebut sebagaimana diatur dalam pasal 3 huruf f kode etik ikatan pejabat pembuat akta tanah. ppat yang membuat akta jual beli dengan cara memecah bidang tanah untuk menghindari pajak bphtb dan pph dapat dikatagorikan sebagai perbuatan yang menyalahgunakan wewenang. permasalahan tersebut terjadi di kabupaten aceh besar. penelitian ini bertujuan untuk menganilisis tanggung jawab ppat/ppats yang melakukan pemecahan bidang tanah untuk menghindari pembayaran pajak bphtb dan pph. tujuan dari pelaksanaan penelitian ini, yaitu untuk mengetahui dan menjelaskan kedudukan akta jual beli tanah yang dibuat oleh ppat/ppats dengan melakukan pemecahan bidang tanah untuk menghindari pajak peralihan hak atas tanah dan bangunan (pph dan bphtb) dan pertanggungjawaban ppat/ppats yang melakukan pemecahan bidang tanah yang bertujuan untuk menghindari pajak peralihan hak atas tanah dan bangunan (pph dan bphtb). penelitian ini menggunakan jenis penelitian hukum normatif, dengan terlebih dahulu dilakukan kajian terhadap asas-asas dan norma-norma serta bahan pustaka atau data sekunder belaka. sumber-sumber penelitian hukum yang digunakan dalam penelitian ini terdiri dari bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier. hasil penelitian mengungkapkan bahwa kedudukan hukum akta jual beli pemecahan bidang tanah untuk menghindari pembayaran pajak peralihan hak atas tanah dan bangunan (pph dan bphtb) adalah terdegrasi kekuatan pembuktiannya menjadi akta dibawah tangan, walaupun jual beli di antara para pihak adalah tetap sah sepanjang syarat-syarat perjanjian jual belinya terpenuhi. tanggung jawab ppat/ppats yang melakukan pemecahan bidang tanah untuk menghindari pembayaran pajak peralihan hak atas tanah dan bangunan (pph dan bphtb) adalah ppat/ppats yang melakukan pemecahan bidang tanah untuk menghindari pembayaran pajak bphtb dan pph dapat dimintai pertanggungjawaban secara administrasi dan pertanggungjawaban secara perdata. ppat/ppats bertanggungjawab secara administrasi karena telah melanggar ketentuan pasal 91 ayat (1) uu pdrd atas kelalaian pengawasan pembayaran bphtb dalam pembuatan akta peralihan hak atas tanah dan bangunan. ppat/ppats bertanggung jawab secara perdata dan dapat dituntut ganti kerugian oleh para pihak yang dirugikan karena telah melakukan perbuatan melanggar hukum yang menyebabkan sebuah akta menjadi cacat hukum, serta secara pidana karena telah melakukan tindakan berupa pelanggaran berdasarkan pasal 10 ayat (3) pp no. 24/2016 serta melanggar sumpah pengangkatan ppat sebagaimana yang dimaksud dalam pasal 11 ayat (1) pp no. 24/2016. diharapkan sebagai ppat, hendaknya dalam melakukan pembuatan akta jual beli selalu bersandar kepada ketentuan-ketentuan yang ada oleh karena yang akan dibuat adalah akta otentik yang sangat mempengaruhi kepastian hukum atas peralihan hak atas tanah. ppat juga perlu lebih memahami ketentuan-ketentuan yang ada untuk menghindarkan ppat dari sanksi pemberhentian baik dengan hormat maupun dengan tidak hormat maupun tuntutan ganti rugi dari para pihak. ppat dalam menjalankan tugasnya harus selalu berlandaskan pada moralitas dan integritas yang tinggi terhadap profesi dan jabatannya selaku ppat. seorang ppat/ppats agar dapat menjalankan amanah dengan baik, dan memiliki integritas moral yang tinggi sehingga tidak menyalahgunakan wewenang, dan merugikan pihak manapun, termasuk direktorat jenderal pajak dalam hal pembayaran pajak. kata kunci : ppat/ppats, penghindaran pajak, peralihan hak. _______________________ 1 mahasiswa 2 ketua komisi pembimbing 3 anggota komisi pembimbing

SPLITTING THE LAND PARCELS IN A LAND DEED BY THE LAND DEED OFFICIALS TO AVOID TAX PAYMENTS Ardanto Nugroho* Yanis Rinaldi** Efenfi*** ABSTRACT Land Deed Officials (abbreviated as PPAT) are public officials who are authorized to make valid deeds. They must be diligent, meticulous, and always adopt the precautionary principle in carrying out their duties. PPAT is also expected to exercise full responsibility in carrying out its activities and positions, as outlined in Article 3 letter f of the Code of Ethics for the Association of Land Deed Officials. In its obligation, PPAT undertakes the act of making a deed of sale and purchase of land by splitting land parcels to avoid Building and Land Rights Tax (BPHTB). This issue occurred in Aceh Besar Regency. The objectives of carrying out this study are to determine and explain the position of the deed of sale and purchase of land made by PPAT/PPATS by splitting the land parcels to avoid the Income Tax and Building and Land Rights Tax (PPh and BPHTB), as well as the responsibility of the PPAT/PPATS who split the land parcels. This is a normative legal research study that begins with a review of the principles and norms, as well as library resources or secondary data. The statutory approach and the conceptual approach were used in this study. This study's legal research sources include primary legal materials, secondary legal materials, and tertiary legal materials. The study's findings show that the legal position of the deed of sale and purchase of land parcels to avoid PPh and BPHTB is that the strength of the proof is degraded into an underhand deed, despite the fact that the sale and purchase between the parties are still valid as long as the terms of the sale and purchase agreement are met. The administrative and civil liabilities for PPAT/PPATS who separate land parcels to evade PPh and BPHTB taxes can be applied. PPAT/PPATS are administratively liable for breaking the terms of Article 91 paragraph (1) of the PDRD Law by failing to supervise BPHTB payments when executing the deed of transfer of land and building rights. PPAT/PPATS are civilly liable and can be sued for compensation by parties who have been affected as a result of an unlawful act that causes a deed to be legally faulty, as well as criminally for having committed an act in the form of a violation based on Article 10 paragraph (3) PP No. 24/2016 and violated the oath of appointment of PPAT as referred to in Article 11 paragraph (1) PP No. 24/2016. It is hoped that PPAT would always depend on existing rules when drafting a deed of sale and purchase because what will be produced is an SPLITTING THE LAND PARCELS IN A LAND DEED BY THE LAND DEED OFFICIALS TO AVOID TAX PAYMENTS Ardanto Nugroho* Yanis Rinaldi** Efenfi*** ABSTRACT Land Deed Officials (abbreviated as PPAT) are public officials who are authorized to make valid deeds. They must be diligent, meticulous, and always adopt the precautionary principle in carrying out their duties. PPAT is also expected to exercise full responsibility in carrying out its activities and positions, as outlined in Article 3 letter f of the Code of Ethics for the Association of Land Deed Officials. In its obligation, PPAT undertakes the act of making a deed of sale and purchase of land by splitting land parcels to avoid Building and Land Rights Tax (BPHTB). This issue occurred in Aceh Besar Regency. The objectives of carrying out this study are to determine and explain the position of the deed of sale and purchase of land made by PPAT/PPATS by splitting the land parcels to avoid the Income Tax and Building and Land Rights Tax (PPh and BPHTB), as well as the responsibility of the PPAT/PPATS who split the land parcels. This is a normative legal research study that begins with a review of the principles and norms, as well as library resources or secondary data. The statutory approach and the conceptual approach were used in this study. This study's legal research sources include primary legal materials, secondary legal materials, and tertiary legal materials. The study's findings show that the legal position of the deed of sale and purchase of land parcels to avoid PPh and BPHTB is that the strength of the proof is degraded into an underhand deed, despite the fact that the sale and purchase between the parties are still valid as long as the terms of the sale and purchase agreement are met. The administrative and civil liabilities for PPAT/PPATS who separate land parcels to evade PPh and BPHTB taxes can be applied. PPAT/PPATS are administratively liable for breaking the terms of Article 91 paragraph (1) of the PDRD Law by failing to supervise BPHTB payments when executing the deed of transfer of land and building rights. PPAT/PPATS are civilly liable and can be sued for compensation by parties who have been affected as a result of an unlawful act that causes a deed to be legally faulty, as well as criminally for having committed an act in the form of a violation based on Article 10 paragraph (3) PP No. 24/2016 and violated the oath of appointment of PPAT as referred to in Article 11 paragraph (1) PP No. 24/2016. It is hoped that PPAT would always depend on existing rules when drafting a deed of sale and purchase because what will be produced is an _______________________ * Student ** Chairman of Supervising Committe *** Co-Chairman of Supervising Committee _______________________ * Student ** Chairman of Supervising Committe *** Co-Chairman of Supervising Committee