Articles
Vol. 2 No. 2 (2018): Unram Law Review (ULREV)
The Inconsistence Of Laws In The Registration Of Land Rights Transfer In Order Of Tax Amnesty
Abstract
The writing of this journal discusses legal issues related to legislation inconsistencies concerning registration of land rights transfer which related to tax amnesty. In accordance with Article 37 of Government Regulation No. 24 of 1997 that only recognizes land rights transfer trough trade, exchange, grant, inbreng, and other legal act of rights transfer, but with the existence of Perkaban No. 15/2017, it states that the registration of land rights transfer can be based on the nominee agreement. The objective of this journal is to analyze the implications of legislation inconsistencies concerning registration of land rights transfer which related to tax amnesty and the validity of nominee agreement based on Indonesian law. The research method used is normative juridical with legislation approach and conceptual approach. The discussion result of this journal is the authorization of nominee agreement usage in terms of registration of land rights transfer, but only in the case of tax amnesty, refers to the interpretation of Article 1337 of Civil Code which states that if the things that are prohibited set forth in the law then the thing in question is allowed.
References
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Journals
Christian Adi Santoso, 2017, PERUBAHAN STATUS HARTA BAWAAN DALAM RANGKA PENGAMPUNAN PAJAK, Pascasarjana, Magister Kenotariatan, Universitas Airlangga
Cici Fajar Novita, 2014, TINJAUAN HUKUM TERHADAP JUAL BELI TANAH TANPA AKTA PPAT (WILAYAH KECAMATAN TINOMBO), Jurnal Ilmu Hukum Legal Opinion, Edisi 3, Vol. 1, Tahun 2014
Erlies Septiana Nurbani (2018), Environmental Protection in International Humanitarian Law, UNRAM Law Review, Volume 2 Issue 1 2018, page 3
Imelda Agung, 2017, IMPLIKASI AKTA NOMINEE SEBAGAI DASAR PERMOHONAN PENGAMPUNAN PAJAK, JURNAL HUKUM DAN PERUNDANGAN ISLAM, vol. 7 No. 2, Tahun 2017
Law and Regulations
Undang-Undang Dasar Negara Republik Indonesia Tahun 1945
Kitab Undang-Undang Hukum Perdata
Undang-Undang Republik Indonesia Nomor 11 Tahun 2016 tentang Pengampunan Pajak
Undang-Undang Republik Indonesia Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria
Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional Republik Indonesia Nomor 15 Tahun 2017 tentang Pendaftaran Peralihan Hak Atas Tanah dalam Rangka Pengampunan Pajak
Peraturan Pemerintah Nomor 24 Tahun 1997 tentang Pendaftaran Tanah
Surat Edaran Nomor 9/SE/X/2017 Tentang Petunjuk Pelaksanaan Perkaban Nomor 15 Tahun 2017
