Research Article
The Role of a Notary as a Land Titles Registrar in Collecting Fees for Acquisition of Land and Building Rights
@INPROCEEDINGS{10.4108/eai.6-5-2023.2333423, author={Amirul Amirul and Rineke Sara and Boy Nurdin}, title={The Role of a Notary as a Land Titles Registrar in Collecting Fees for Acquisition of Land and Building Rights}, proceedings={Proceedings of the 3rd International Conference on Law, Social Science, Economics, and Education, ICLSSEE 2023, 6 May 2023, Salatiga, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICLSSEE}, year={2023}, month={7}, keywords={role notary ppat land and building rights acquisition fees}, doi={10.4108/eai.6-5-2023.2333423} }- Amirul Amirul
Rineke Sara
Boy Nurdin
Year: 2023
The Role of a Notary as a Land Titles Registrar in Collecting Fees for Acquisition of Land and Building Rights
ICLSSEE
EAI
DOI: 10.4108/eai.6-5-2023.2333423
Abstract
It is fitting that these authorities encourage possible citizens to finish their commitments to cover charges. By and by, the Duty Ashore and Building Privileges Procurement Charges (BPHTB) is an expense that is straightforwardly connected with the obligations and work of a legal office as a Land Deed Making Official (PPAT). In completing his work as a deed creator, a public authority, for this situation, a Legal official as a Land Deed Making Official (PPAT) cannot be separated from tax. This has to do with the fact that processes for transactions like buying and selling, grants, and exchanges exist. Self-assessment can be used to collect BPHTB, in which the citizen is given the trust to ascertain and pay the Expense owed without help from anyone else utilizing the Store Letter of Land and Building Freedoms Procurement Charge (SSB). However, a Notary is the Land Titles Registrar (PPAT).