Verification of Acquisition Duty of Right on Land and Building by Office for Management of Finance and Regional Revenue towards Conveyance of Rights in Pariaman
Abstract
The objectives of this research are: 1) to know How the Verification of Acquisition Duty of Right on Land and Building Made by Land Deed Official is; 2) to know How the Verification of Acquisition Duty of Right on Land and Building by Office for Management of Finance and Regional Revenue towards inheritance is; 3) to know How Legal Consequence of Verification of Acquisition Duty of Right on Land and Building by Office for Management of Finance and Regional Revenue towards trade contract. The approach method used in this thesis is a judicial-sociological or empirical approach method, known also as socio-legal research. Verification of Acquisition Duty of Right on Land and Building Determination on Trade by Office for Management of Finance and Regional Revenue of Pariaman is based on market value that should be based on transaction value as in line with Regional Regulation on Verification of Acquisition Duty of Right on Land and Building of Pariaman and it also does not fulfill the legal requirement of agreement and the principle of contracting freedom. Verification of Acquisition Duty of Right on Land and Building on Inheritance done by Office for Management of Finance and Regional Revenue in Pariaman is based on market value which is in accordance with the Regional Regulation of Acquisition Duty of Right on Land and Building of Pariaman, its processes is similar to Acquisition Duty of Right on Land and Building on Trade which are field survey and by seeing the conveyance of rights previously. The legal consequence of verification of Acquisition Duty of Right on Land and Building determination by Office for Management of Finance and Regional Revenue towards Land Deed Official specifically trade contract which is null and void because it violates the principle of contracting freedom and the legal requirement of contract.
Keywords
Full Text:
PDFReferences
Books
Adjie, H. (2008). Sanksi perdata & administratif terhadap notaris sebagai pejabat publik. Refika Aditama.
Asshiddiqie, J. (2003). Independensi Dan Akuntabilitas Pejabat Pembuat Akta Tanah. Jakarta: Renvoi.
Banakar, R., & Travers, M. (Eds.). (2005). Theory and method in socio-legal research. Bloomsbury Publishing.
Darusman, Y. M. (2016). Kedudukan notaris sebagai pejabat pembuat akta otentik dan sebagai pejabat pembuat akta tanah. ADIL: Jurnal Hukum, 7(1), 36-56.
Juwana, H. (2006). Legal education reform in Indonesia. Asian Journal of Comparative Law, 1(1), 1932-0205.
Lambert, V. A., & Lambert, C. E. (2012). Qualitative descriptive research: An acceptable design. Pacific Rim International Journal of Nursing Research, 16(4), 255-256.
Lawless, R. M., Robbennolt, J. K., & Ulen, T. (2010). Empirical methods in law (p. 172). New York: Aspen Publishers.
McConville, M. (Ed.). (2017). Research methods for law. Edinburgh University Press.
Pratama Putri, A. T. I. K. A. (2018). Efektivitas Pemungutan Pajak Restoran Dalam Meningkatkan Pendapatan Asli Daerah Kota Pariaman Provinsi Sumatera Barat (Doctoral dissertation, IPDN).
Legislation
The 1945 Constitution of the Republic of Indonesia
Law No. 23 of 2014 concerning Regional Government
Law No. 17 of 2003 concerning State Finance
Law No. 30 of 2014 concerning Government Administration
Law No. 20 of 2000 concerning Amendment to Law No. 21 of 1997 concerning Fees for the Acquisition of Rights to Land and Buildings (BPHTB)
Law No. 28 of 2009 concerning Regional Taxes and Regional Levies
Law No. 12 of 1994 concerning Amendment to Law No. 12 of 1985 concerning Land and Building Tax
Government Regulation No. 111 of 2000 concerning Imposition of Fees for the Acquisition of Rights to Land and Buildings (BPHTB) due to Inheritance and Probate Grant
Government Regulation No. 37 of 1998 concerning Regulations for Conveyancer Position
Government Regulation No. 58 of 2005 concerning Regional Financial Management
Regional Regulation of Pariaman City No. 2 of 2011 concerning the Fees for the Acquisition of Rights to Land and Buildings
Regulation of Pariaman Mayor No. 44 of 2018 concerning the Position, Organizational Structure, Duties and Functions, and Work Procedures of the Financial Management Agency and the Regional Revenue of Pariaman City
Regulation of Pariaman Mayor No. 13 of 2011 concerning Systems and Procedures for Collecting Fees for the Acquisition of Rights to Land and Land Buildings in Pariaman City
DOI: http://dx.doi.org/10.18415/ijmmu.v6i5.1098
Refbacks
- There are currently no refbacks.
Copyright (c) 2019 International Journal of Multicultural and Multireligious Understanding
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
https://ijmmu.com
editor@ijmmu.com
facebook.com/ijmmu
Copyright © 2014-2018 IJMMU. All rights reserved.