Keabsahan Atas Kepemilikan Rumah Terapung di Wilayah Pesisir

Aziz, Khabibul (2019) Keabsahan Atas Kepemilikan Rumah Terapung di Wilayah Pesisir. Undergraduate thesis, Untag 1945 Surabaya.

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Abstract

Because of the diversity of tribes, customs and cultures in Indonesia, it is not impossible for people living in coastal areas to choose to live in floating homes, but because there are no clear rules that cause legal uncertainty for the community. In this study the author will discuss the validity of floating house ownership in coastal areas and whether the owner of the floating house is obliged to pay the Land Building Tax (PBB) In article 13 of the Minister of Agrarian Regulation Number 17 of 2016 that, a building is a physical form resulting from a construction work that is integrated with its place of residence, partially or entirely above and / or in land and / or water, which functions as a place for humans activities both for residential or residential, religious activities, business activities, activities, social, cultural, or special activities. In that sense, it is clear that floating houses are not included in building deinitions because they are not integrated with their domicile because floating houses use a float system that can move according to the owner's wishes.Likewise with the obligation to pay the United Nations, Article 39 of Law Number 28 of 2009 concerning Regional Taxes and Levies means building is a technical construction that is permanently planted or attached to land and / or inland waters and / or the sea. From the statement the floating house is not obliged to pay the PBB because it is not included in the building devisini

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Floating Houses, Validity, Land and Building Taxes.
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum
Depositing User: Didik Ahmad
Date Deposited: 06 May 2021 03:40
Last Modified: 06 May 2021 03:40
URI: http://repository.untag-sby.ac.id/id/eprint/9067

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