KEPASTIAN HUKUM MENGENAI HIBAH WASIAT DITINJAU BERDASARKAN UNDANG-UNDANG NOMOR 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAH DAERAH

Abstract

Book of Civil Law (KUHPer), the concept of Grant is divided into two forms, yaito Grant and probate grant. The basic difference between the two is that the grant is made while the grantor is still alive, while the will grant is only carried out after the will grantor dies. The law regarding grants is regulated in Article 1666 of the Civil Code, while probate grants are regulated in Article 957 of the Civil Code. Related to the collection of duties on the acquisition of land and building rights, although the acquisition value of non-taxable taxable objects is regulated by local regulations under Article 46 paragraph 8,. in this study raised the issue of how the implementation of probate grants in the practice of law in Indonesia? And how the legal certainty of probate grants in terms of Law No. 1 year 2022 on the financial relationship between Central and local governments?by using the theory of Agreement and The Theory of legal certainty The method used in this study is normative legal research is legal research literature or secondary data with sources of primary, secondary and tertiary legal materials. The approach used legislation approach, case approach, conceptual approach and analytical approach. And legal material collection techniques are carried out by identifying and inventorying positive legal rules, book literature, journals and other legal material sources, for legal material analysis techniques (interpretation) grammatical interpretation, systematic interpretation and legal construction methods. That the court will certify the will if it meets the requirements of the law, checks for compliance with the provisions of applicable law, and ensures that there are no disputes that prevent the execution of the grant. The implementation of this will grant is a harmonization between the principles of treaty law and agrarian law. Although it is a form of agreement, the probate Grant is also subject to agrarian regulations governing land and property rights. Thus, the legal process in accordance with the applicable provisions is important to maintain the validity and continuity of the implementation of the probate Grant and protect the rights of the parties involved and that Law No. 1 of 2022 on financial relations between Central and local governments has an important impact on the legal certainty of the implementation of probate grants in Indonesia, especially in terms of the protection and management of donated property. Although it does not directly regulate probate grants, it does provide a broader legal context that can support clarity of procedure and protection of the rights of grantees