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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

Research Article

BPHTB Payment Problems Before Signing the Sale and Purchase Deed at PPAT: The Case of Tanjungpinang City

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  • @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
Lia Nuraini1,*
  • 1: Universitas Maritim Raja Ali Haji
*Contact email: lianuraini@umrah.ac.id

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.

Keywords
payment of bphtb land deed official tanjungpinang city
Published
2022-12-14
Publisher
EAI
http://dx.doi.org/10.4108/eai.18-9-2022.2326022
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