legal consequences of the deed of sale by ppat containing non actual transaction price

the transfer of rights to land and buildings is legally made in the sale and purchase deed (ajb), in the sale and purchase deed (ajb) must also contain the actual price of the sale and purchase transaction, but the fact there are many people influence the ppat to be able to help make prices / the value of buying and selling transactions in the sale and purchase deed (ajb) is lower and non actual price, this is to avoid the high price of buying and selling tax, this is of course very contrary to the perka bpn 1/2006, with the existence of such fraud will certainly be a problem for the parties and also for ppat who makes the deed of sale and purchase (ajb) at a later date. the focus of the problem in this study is how the legal consequences of the act of land purchase deed (ajb) land by the land deed making official (ppat) which contains the value of the transaction that is not actually. the research method used in this paper is sociological juridical and this research is analytical descriptive. from the results of the research, it can be concluded that the ppat that made ajb with containing the transaction value that was not actually violated the rules of the law, especially violated ppat profession code of ethics and will be penalized.