TINJAUAN HUKUM ATAS DIBATALKANNYA AKTA JUAL BELI OLEH PENGADILAN NEGERI TERHADAP BPHTB YANG TELAH DIBAYARKAN

  • Miftahur Rachman Universitas Gadjah Mada

Abstract

This study, entitled this study, aims to determine the legal consequences of the cancellation of the deed of sale and purchase of land rights that were canceled by a court decision and the consequences for the acquisition of land and building rights fees (BPHTB) that had been paid. This research is normative juridical research. Based on the results of the existing discussion, the results of this study are: First, the result of the cancellation of the sale and purchase deed which was canceled by the court decision resulted in the withdrawal of the BPHTB having no legal basis again, so that BPHTB restitution should be carried out by the taxpayer or the party concerned. Second, the legal protection given to taxpayers or parties for restitution of BPHTB is by submitting objections or requests to the local regional government which is given the authority to the BKAD of each region

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References

Buku

Badrulzaman, Mariam Darus, et., al, 2001, Kompilasi Hukum Perikatan, Citra Aditya Bakti, Bandung.
Muhammad, Abdulkadir, 1986, Hukum Perjanjian, Alumni, Bandung.
Mustofa, 2010, Tuntunan Pembuatan Akta-Akta PPAT, Cetakan Pertama, Karyamedia, Yogyakarta
Subekti, 2010, Hukum Perjanjian, Jakarta, Intermasa Sutedi, Adrien, 2013, Hukum Pajak, Sinar Grafika, Jakarta
Siahaan, Marihot Pahala, 2016, Pajak Daerah dan Retribusi Daerah, Rajawali Grafindo, Jakarta.

Peraturan Perundang-Undangan
Kitab Undang-Undang Hukum Perdata
Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak Undang-Undang Nomor 1 Tahun 1974 Tentang Perkawinan
Peraturan Daerah Kota Yogyakarta Nomor 8 Tahun 2010 tentang Bea Perolehan Hak Atas Tanah dan Bangunan
Peraturan Walikota Yogyakarta Nomor 102 Tahun 2010 Tentang Petunjuk Pelaksanaan Peraturan Daerah Kota Yogyakarta Nomor 8 Tahun 2010 Tentang Bea Perolehan Hak Atas dan Bangunan
Undang-Undang Nomor 28 Tahun 2009 Tentang Pendapatan Daerah dan Retribusi Daerah

Putusan Pengadilan
Putusan Pengadilan Negeri Surakarta Nomor 20/Pdt.G/2013/PN.Ska Tahun 2013, Perihal Gugatan Melawan Hukum oleh Penggugat Soepojo melawan Tergugat 1 Giri Setiawan, Tergugat 2 Harti, Tergugat 3 Sunarto, SH.
Published
2021-04-30
Section
Articles
Abstract views: 12 , PDF (Bahasa Indonesia) downloads: 25