Research Article
BPHTB Payment Problems Before Signing the Sale and Purchase Deed at PPAT: The Case of Tanjungpinang City
@INPROCEEDINGS{10.4108/eai.18-9-2022.2326022, author={Lia Nuraini}, title={BPHTB Payment Problems Before Signing the Sale and Purchase Deed at PPAT: The Case of Tanjungpinang City}, proceedings={Proceedings of the 1st International Conference on Social-Humanities in Maritime and Border Area, SHIMBA 2022, 18-20 September 2022, Tanjung Pinang, Kep. Riau Province, Indonesia}, publisher={EAI}, proceedings_a={SHIMBA}, year={2022}, month={12}, keywords={payment of bphtb land deed official tanjungpinang city}, doi={10.4108/eai.18-9-2022.2326022} }- Lia Nuraini
Year: 2022
BPHTB Payment Problems Before Signing the Sale and Purchase Deed at PPAT: The Case of Tanjungpinang City
SHIMBA
EAI
DOI: 10.4108/eai.18-9-2022.2326022
Abstract
Fees for land and building rights (from now on referred to as BPHTB) is a tax levied on acquiring land and building rights. There have been problems related to the payment of building BPHTB in land and creating sales transactions before signing a sales certificate before PPAT in Tanjung Pinang City. The investigation method used is the normative legal investigation method. A problem arises if the party agrees to cancel the sale of land/building before signing the certificate, but the party has already paid BPHTB. Law No. 1 of 2022 on the financial relationship between the central government and local government cancels the sale of land or buildings based on legal certainty.
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