法的、倫理的および規制問題に関するジャーナル

1544-0044

抽象的な

Income Tax in the Issuing of Authentic Deed of Sale-Purchase Rights on Land by Land Deed Officer in Indonesia

I Nyoman Putu Budiartha, I Nyoman Alit Puspadma

The purpose of this study is to determine the applicability of government regulations (PP) 34 of 2016, by using sociolegal research method. The result of the research shows that there is a conflict of norm between Article 1868 of the Civil Code (KUHPerd) with Article 3 Section (5) PP 34 of 2016 which arises as a logical consequence of Article 3 Section (1) of the government regulations there is also a conflict between Article 1 and Article 3 Section (5) of the government regulations. Therefore, the provisions of Article 3 Section (1) PP 34 of 2016 should be changed and the provisions of Article 3 Section (5) of the PP shall be terminated.