Andrean, Doni Wahyu and , Dr. Shallman, SE.,SH.,MM.,M.Kn (2021) Tinjauan Yuridis Terhadap Akta Jual Beli Tanah Dan Bangunan Yang Menggunakan Nilai Transaksi Tidak Sebenarnya Yang Di Laksanakan Di Hadapan Pejabat Pembuat Akta Tanah Di Kabupaten Boyolali. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The transfer of rights to land and buildings is considered legally if it is made in the form of a Sale and Purchase Deed (AJB), in the sale and purchase deed (AJB) there is a transaction price agreed upon by the parties, in this case the transaction price stated in the Sale and Purchase Deed (AJB) must be contains the actual transaction price, due to the high price/cost of sale and purchase taxes imposed on the public/clients that encourage them to commit dishonest acts to PPAT before signing the Deed of Sale and Purchase (AJB), the parties also try to influence PPAT to include the transaction price which is lower than the actual transaction price that has been agreed upon by the parties in the Deed of Sale and Purchase (AJB) of making the deed which contains the transaction price which is not true and deviates from the procedure for making the deed which does not contain the formal truth of the transaction value which is as evidence written juridically, of course it will be a problem for Government Officials make a Land Deed (PPAT) which makes a Sale and Purchase Deed (AJB) with the community/transactional parties to overcome confusion over its implementation. In this case, there are several issues that will be discussed, namely: 1) the factors that influence the making of the Deed of Sale and Purchase (AJB) of land by the Land Deed Making Official (PPAT) by including the value of the transaction that is not true? 2) the legal consequences of the act of the Land Sale and Purchase Deed (AJB) by the Land Deed Making Official (PPAT) which includes the transaction value which is not true?. The research method used is a sociological juridical research method. The type of research used is a descriptive legal research type. From the results of the discussion and research, the following conclusions can be drawn: 1) there are 4 factors that cause PPAT to include the value of the transaction not actually in the Deed of Sale and Purchase (AJB) of land, 2) The legal consequences of the act of the Deed of Sale and Purchase (AJB) on land containing value Untrue transactions made by PPAT violated the rule of law, in particular violating the code of ethics of the Association of Land Deed Makers (IPPAT).
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Sale and Purchase, Deed, Transaction Price, PPAT |
| Subjects: | K Law > K Law (General) |
| Divisions: | Fakultas Hukum > Hukum |
| Depositing User: | DONI WAHYU ANDREAN |
| Date Deposited: | 27 Nov 2021 06:43 |
| Last Modified: | 27 Nov 2021 06:43 |
| URI: | http://eprints.ums.ac.id/id/eprint/96030 |
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