PEMBUATAN AJB OLEH PPAT DALAM KAITANNYA DENGAN KEWAJIBAN PEMBAYARAN BPHTB (Studi Putusan Mahkamah Agung Republik Indonesia Nomor : 1394/K/PID/2017)

Abstract

PPAT has a very important role in the process of making AJB. One of the stages of the process of making AJB is the payment of BPHTB which is the obligation of the taxpayer (recipient of land/building rights). PPAT has a role and responsibility as a local government partner in securing/supervising regional treasury income through BPHTB payments. PPAT can only sign the deed of transfer of rights to land and/or buildings after the taxpayer submits proof of tax payment in the form of SSPD BPHTB to PPAT. BPHTB payment obligations related to the transfer of rights with buying and selling involving PPAT found irregularities, namely: (i) the tax payment mechanism and process became more complicated and convoluted causing Taxpayers to Entrust BPHTB payments to PPAT so that BPHTB fraud often occurred by PPAT, (ii) the existence of Taxpayer's efforts to avoid payment of BPHTB by making a PJB Deed before the PPAT accompanied by a Deed of Authorization to Sell which is made separately (stand alone). Based on the Decision of the Supreme Court of the Republic of Indonesia Number: 1394/K/PID/2017 there is a case of PPAT officers in Deli Serdang misappropriating BPHTB payments so that it is declared legally and convincingly proven to have committed a criminal act of embezzling BPHTB and sentenced to 8 (eight) months in prison. MPPD Deli Serdang has a role to provide guidance and supervision of PPAT Persons who have been sentenced to criminal penalties. However, it is very unfortunate that the MPPD of Deli Serdang Regency has not carried out any follow-up to the PPAT persons who misappropriated the BPHTB due to the absence of clear Technical Instructions Implementation Instructions and Standart Operasional Procedure to regulate the procedures for fostering and supervising PPAT.

Keywords: Role of PPAT, Making Sale and Purchase Deed, Deviation in Payment of BPHTB