TINJAUAN YURIDIS TERHADAP PASAL 90 AYAT (1) HURUF d DAN PASAL 91 AYAT (1) UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH SERTA IMPLIKASINYA DALAM PEMBUATAN AKTA HIBAH WASIAT OLEH NOTARIS DAN PPAT

• Main Authors: , Ayu Hapsari Mufti, , Ardianto Dwi Nugroho, S.H., Adv.,LL.M.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/123083/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63194
• Institution: Universitas Gadjah Mada

Objective of this research is to do juridical analysis on Article 90 paragraph (1) point d and Article 91 paragraph (1) Law Number 28 Year 2009 concerning Local Tax and Charge (UU PDRD)and legal consequence when notary/PPAT make will grant deed by overriding Article 90 paragraph (1) point d and Article 91 paragraph (1). It used juridical normative research with statue approach and did literary study using prescriptive analysis method on secondary data consisting of primary, secondary and tertiary law material. The result indicate that (1) wording in Article 90 paragraph (1) point d and Article 91 paragraph (1) UU PDRD should not refer to will grant deed made by Notary, but it should refer to will grant deed made by PPAT because PPAT is official having authority making transfer of land and/or building title causing obligation to pay tax. In implementing the article, BPHTB is not paid at drawing up and signing will grant deed made by notary but before signing grant deed by PPAT at will execution. BPHTB was collected as if pure grant action, so when paid at will execution by beneficiary, there is no tax arrears. (2) for PPAT/notary overriding provisions in Article 91 paragraph (1) UU PDRD by signing deed previous tax paid, based on Article 1320 Civil Code, it does not make deed may by PPAT/notary is void. PPAT/notary will get administrative sanction of fine of Rp7500,000 pursuant to Article 93 paragraph (1) UU PDRD. In addition, overriding article 91 paragraph (1) UU PDRD can hamper performance of PPAT/notary at least 7 working days after deed signing to deliver deed and documents related to land title registration in which one of the requirements to register land title in Land Office is a validated tax receipt.