PENERAPAN PASAL 8 DAN PASAL 22 AYAT (1) PERATURAN DAERAH KOTA BANJARMASIN NOMOR 20 TAHUN 2010 TENTANG BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN
The objective of this study is to find out the implementation on article 8 and article 22 Para (1) Local Regulation the city of Banjarmasin concerning Custom Acquistion of Land and Buildings, and the obstacle implementing it. This is Yuridis Empiris research in which primary datas were collected fro...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| Summary: | The objective of this study is to find out the implementation on article 8 and
article 22 Para (1) Local Regulation the city of Banjarmasin concerning Custom
Acquistion of Land and Buildings, and the obstacle implementing it.
This is Yuridis Empiris research in which primary datas were collected from
interviewing relevant respondents and other materials which relate to this topic
are as secondary data of legal matter to support existing data. The data analysis is
by the means of Qualitative method.
The results of this research shows: 1) Most of PPAT prefer to implement
Article 22 para (1) with a reason, there is an administrative sanction and fine IDR
7.500.000 for those who violates it. But there are also PPAT who implement
Article 8 with the reason to give easier options to client due to long process to
sign when Article 22 Para (1) is impossed. While clients are busy and only able to
attend on a certain day. 2) It is not possible when a client is insisting to put
signature to deed when the client/tax payer is unable to present the BPHTB
payment receipt. PPAT can only sign the transfer of acquisition of Land and
Buildings when BPHTB is paid. Other obstacles are insufficient knowledges of
clients to the process and payment rules, and to rely PPAT on this taxation
matters. For PPAT who implements article 8 has some obstacles as follows: a.the
due of regristration on acquisition of land and building, b. more taxes have to be
paid as a result of 2% fine in each month since tax due. |
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