Legal Standing of the Conveyancer Column on the SSPD BPHTB Form in Lombok Island

Lalu Denu Aktapragia, Salim Salim, Kaharudin Kaharudin

Abstract


This study aims to determine the legal essence of the inclusion of the conveyancer signature and identity columns on the SSPD BPHTB form in Lombok Island, determine the legal basis of the policy of the inclusion of the conveyancer signature and identity columns on the SSPD BPHTB form in Lombok Island and determine the legal consequences of inclusion of conveyancer signature and identity columns on SSPD BPHTB form in Lombok Island. This is empirical legal research that uses a sociological juridical approach, statute approach, conceptual approach and comparative approach. The results showed that 1) the legal essence of the inclusion of the conveyancer signature and identity columns on the SSPD BPHTB form is: a) based on legal certainty, i.e. providing certainty to find out the conveyancer location and identity that takes care of the transfer of land rights and providing certainty for the regional government for profit sharing from central and regional tax revenues, b) based on benefit, i.e. it can provide benefits to the Regional Revenue Agency, but it adversely affects conveyancer, c) based on justice, i.e. it does not reflect the principle of justice. 2) The legal basis of the inclusion of the conveyancer signature and identity columns on the SSPD BPHTB form can be found in the legislation. 3) Policies of the inclusion of the conveyancer signature and identity columns on the SSPD BPHTB form give legal consequences to the conveyancer which creates liability and sanction.


Keywords


Legal Standing; Conveyancer Column; SSPD BPHTB Form

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References


REFERENCES

Books

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Interview

Abdul Khalid P., the result of interview with notary/ conveyancer official, Jalan Pariwisata, Bale Pelangi Sandik Batulayar Housing, February 18, 2019.

Dwiratna Kurniasari, the result of interview with notary/ conveyancer official, Jalan Pariwisata Gunung Sari, February 19, 2019.

Djuju Hendro, the result of interview with conveyancer official, Gerung, February 22, 2019.

Eti Susanti, the result of interview with notary/ conveyancer official, Jalan Raya Senggigi Km 4 Senteluk Batulayar, February 18, 2019.

Fitri Susanti, the result of interview with notary/ conveyancer official, Jalan Soekarno Hatta Gerung, February 22, 2019.

Haerun Inayah, the result of interview with conveyancer official, Jalan Raya Jatisela No. 1 Sesela Gunung Sari, February 22, 2019.

Halim Nata Atmadja, the result of interview with notary/ conveyancer official, Jalan Jendral Sudirman No. 88a, Leneng Praya, February 17, 2019.

I Made Budi Priyatnadi, the result of interview with notary/ conveyancer official, Jalan TGH Lopan No. 19 Labu Api, February 19, 2019.

Lalu Abdurrahman, the result of interview with notary/ conveyancer official, Jalan S. Parman No. 4 Praya, February 17, 2019.

Lalu Jayaprana, results of the interview with the Head of Land and Building Tax and BPHTB, Financial Revenue Agency of Central Lombok Regency, February 12, 2019.

Lalu Mulyadi, the result of interview with notary/ conveyancer official, Jalan TGH. Ibrahim Khalidy, Bengkel, February 13, 2019.

Nining Herlina, the result of interview with notary/ conveyancer official, Jalan HL Anggrat No. 10 North Gerung, February 15, 2019.

Nani Suryani, the result of interview with notary/ conveyancer official, Jalan TGH Saleh Hambali, Bengkel, February 13, 2019.

Muhammad Shaleh Hambali, the result of interview with notary/ conveyancer official, Jalan Raya Senggigi No. 27 Meninting Batulayar, February 19, 2019.

Samsaimun, the result of interview with notary/ conveyancer official, Jalan Selaparang Gerung Selatan, February 15, 2019.

Saharjo, the result of interview with notary/ conveyancer official, Jalan Anyelir No. 36 Prapen Praya, February 12, 2019.

Saipul Rahman, the result of interview with notary/ conveyancer official, Jalan Raya Senggigi Meninting Batulayar, February 18, 2019.

Sayaman Harahap, the result of interview with notary/ conveyancer official, Jalan Pariwisata Batu Layar, February 22, 2019.

Wira Kurniawan, results of the interview with the Head of Land and Building Tax and BPHTB, Financial Revenue Agency of West Lombok Regency, February 11, 2019.

Legislation

Indonesia, Law No. 20 of 2000 concerning Amendments to Law No. 21 of 1977 concerning the Fees for Acquisition of Land and Building Rights, State Gazette of 2000 No. 130, Supplement to State Gazette No. 3988.

Indonesia, Law No. 28 of 2009 concerning Regional Taxes and Regional Levies, State Gazette of 2009 No.130, Supplement to State Gazette No. 5049.

Indonesia, Regional Regulation No. 14 of 2010 concerning Regional Taxes, Supplement to Regional Gazette of Central Lombok Regency No. 14.

Indonesia, Regional Regulation No. 1 of 2011 concerning the Fees for Land and Building Rights, Supplement to Regional Gazette of West Lombok Regency No. 98.

Indonesia, Circular Letter of Director General of Tax Number Pem-01/PJ.09/2010 concerning Transfer of Management of Fees for Land and Building Rights.

Internet

Kamus Besar Bahasa Indonesia, https://kbbi.kemdikbud.go.id/entri/esensi, diakses pada 15 Maret 2019.

Peraturan Pajak, Lampiran Surat Setoran BPHTB, lihat di https://pajaksite.files.wordpress.com/2018/02/kep-269-pj-2001.pdf, diakses pada 2 April 2019.




DOI: http://dx.doi.org/10.18415/ijmmu.v6i3.747

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