标题：IMPLIKASI YURIDIS TERHADAP PEJABAT PEMBUAT AKTA TANAH PENERIMA KUASA MENYETOR UANG PAJAK PENGHASILAN/BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DARI WAJIB PAJAK
期刊名称：Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan
印刷版ISSN：2528-0767
电子版ISSN：2527-8495
出版年度：2017
卷号：2
期号：1
页码：18-25
DOI：10.17977/um019v2i12017p018
出版社：Universitas Negeri Malang
摘要：Based on the background, the formulation of the problem is: How is the legality of the act of receiving tax receipts by Land Titles Registrar (PPAT) as a public official and How juridical implications of PPAT who receive tax and income tax of Acquisition of Land and Building Rights (PPHTB) from taxpayers. The method used to examine these issues is normative legal research using a statute approach to examine legislation relating to legal issues under review. Based on the results of the research, the results obtained that the legality of accepting tax receipts by PPAT as public officials actually still does not exist, in other words has not established a definite rule that regulates the act of receiving tax receipts by PPAT. Then about juridical implication to PPAT which accept tax day income tax and BPHTB from taxpayer is even though the act have not have legal legality but its implementation still included in legitimate category because that action depart from habit that have been accepted and accepted by society. As long as there is no rule of law to realize the legality of this act then as long as it is also this habit will continue, although there is no guarantee of legal protection for this act but as long as it does not cause harm to anyone then considered not a problem.
关键词：Land Titles Registrar; income tax; Acquisition of Land and Building Rights; taxpayer;
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