Disconsibility between the real transaction price and the price as stated in the transfer of land purchase rights by PPAT (study in Magelang district)
Cynthia Monica Rizkyawati, Mohammad Jamin, Waluyo
The purpose of this study is to analyze the factors causing the difference in the price of sale and purchase transactions held in the land sale and purchase agreement deed by PPAT. To analyze the legal consequences for the parties in the land, sale and purchase agreement deed are made if the parties do not tell the actual price. This research is an empirical legal research. The results showed that the factors that caused the sale and purchase price of hold in the transfer deed by PPAT were: (1) The development of the selling price was increasing day by day, while the NJOP determination was based on the average price in a certain area and at a certain time. (2) PPh and BHPTB will directly reduce the seller's income, and increase the buyer's cost, the amount of which is calculated based on the selling value, so that sellers and buyers try to keep the transaction price to a minimum. The difference between the real price and the price stated in the deed of transfer of land rights made by PPAT is a common thing in terms of sale and purchase of land, and is not a violation for PPAT as long as the price agreement is an agreement that is not regulated by PPAT, and the price difference is does not hinder the process of transferring land rights at the ATR office. The legal consequence for PPAT if the PPAT regulates the parties to declare that the price is not true in the making of the deed of transfer of land rights is that PPAT can be penalized in the form of dishonorable dismissal for committing irregularities. Notaries can also be given administrative sanctions for their mistakes related to the deed they make in the form of a verbal warning to the notary/ PPAT and a warning can also be made in writing, and the notary/ PPAT can be temporarily suspended for 1 (one) to 6 (six) months, and the most serious is notary/ The PPAT can be disrespectfully discharged from their position.