Kurnia Martini, Dwi Putri and Akib, Muhammad and Sumarja, FX (2016) The Legal Status of Land Title Transfer That is Obtained by Auction Based on Country’s Precedence Right. In: 1st Shield International Conference, 2-3 Nov 2016, Universitas Lampung, Bandar Lampung.


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Official URL: http://shield.unila.ac.id/


Tax is one of the biggest fund sources proponent in Indonesia’s development activities. Tax payment is an obligation for every Tax Subject. They would be reputed to have debt to Country once they don’t pay the tax. Tax liability is a debt that particularly arise because of law, so it has the precedence characteristic over other debts. If a Taxpayer don’t pay their tax, Government can sell their valuable assets off by the auction based on Country’s recedence Right. In Bandar Lampung City, land title transfer registration that is obtained by auction based on Country’s Precedence Right happened to the ownership land of a personal property on behalf of individual belonging, which became a company’s tax liability payment, and also an object of inheritance dispute. The land title transfer registration validity then became legally questionable, because the auction object is recorded on behalf of individual ownership, not the Company’s. Moreover, it was under inheritance dispute and has been blockaged at The Bandar Lampung Land Affair Office. Keywords: Country’s Precedence Right, Auction, Land Certificate Blockage.

Item Type: Conference or Workshop Item (Paper)
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum (FH) > Prodi Ilmu Hukum
Depositing User: Sumarja FX sumarja
Date Deposited: 31 Jul 2017 08:14
Last Modified: 31 Jul 2017 08:14
URI: http://repository.lppm.unila.ac.id/id/eprint/3625

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