Rahmat Banyu Ikang Ansori, Idrus H. Abdullah, Sahnan

Abstract:

The purpose of this study is To know and analyse the factors that cause sellers and buyers do not mention the actual value in the sale and purchase of land transactions. And to know and analyse the legal consequences of the deed of sale and purchase of land that is not in accordance with the actual price.

The type of research used in this research is normative legal research supported by field research. Techniques and Tools Data collection is done with three types of data collection tools, namely library materials, observation, and interview. In order that the data collected is analysed by qualitative descriptive method by explaining, describing, and analysing existing data about its implementation.

Based on the research, it is found that the factors that cause the parties not to unite the actual price in the deed of buying and selling of land between consists of the first internal factors (legal awareness) of the parties, lazy to pay taxes, the seller does not want to pay (PPh); this is because the buyer does not explain the obligations that must be fulfilled before the transaction takes place; buyers do not want to pay high taxes, that is the factor of proximity (partnership) of the parties with PPAT. While the external factor is caused by the slit provided for the taxpayer or, PPAT in determining the tax value paid as the provisions contained in Article 87 paragraph (3) of Law Number 28 of 2009 and the provisions of Article 6 paragraph (3) of Law Number 20 year 2000. As for the legal consequences caused if there is no actual price listed in the deed of sale and purchase of land, can lead to the verification value of the deed is degraded from the authentic deed into the deed under the hand.

Keywords: deed of sale and purchase, actual price, legal effect

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