Sellers and buyers who are taxpayers manipulate the price of the land to be traded in order to avoid high tax debts. PPAT in carrying out its duties only accepts and pours out what the parties want. The purpose of this study is to determine and analyze the legal implications and legal responsibility for the deed of sale and purchase of land made by and before a PPAT at a price below NJOP as deb…
This study aims to analyze the judge's legal considerations regarding land sale and purchase deeds based on Depok District Court Decision No. 226/Pdt.G/2018/PN.DpK.), and to analyze legal settlements as an implementation of judges' decisions regarding sale and purchase deeds that do not have legal evidentiary power. This research uses research methods; normative, using primary, secondary, and t…