Papers by Raymond Saptahari
Perkembangan kehidupan masyarakat terutama dalam kaitannya dengan tanah selalu ditempatkan sebaga... more Perkembangan kehidupan masyarakat terutama dalam kaitannya dengan tanah selalu ditempatkan sebagai salah satu faktor yang menjadi penyebab terjadinya sengketa dibidang pertanahan berupa sengketa penguasaan, pemilikan, penggunaan dan pemanfaatan tanah.
Drafts by Raymond Saptahari
Thesis Chapters by Raymond Saptahari
PPJB-TB is a preliminary agreement on land and building right transfer between the seller and the... more PPJB-TB is a preliminary agreement on land and building right transfer between the seller and the buyer before the real Purchase Contract is signed. The issuance of PP No.34/2016 causes legal certainty in which PPJB-TB, PPh-Final payable, and the implementation of tax assessment on PPh in PPJB become the responsibility of a Notary. PPh-Final payable in PP No.34/2016 has met the principle of justice since it belongs to a person who has additional income from land and building right transfer or to those who transfer their land and building through PPJB and/or its addendum. Concerning settled PPJB-TB, related to its tax, the implementation of Settled PPJB-TB does not become the object of BPHTB and its exception so that there is legal uncertainty for PPJB as the object and is regulated on BPHTB in Law No.28/2009 on Regional Tax and Retribution and in the regulation on PPh in PP No.34/2016.
Uploads
Papers by Raymond Saptahari
Drafts by Raymond Saptahari
Thesis Chapters by Raymond Saptahari