Legal Position of Land and Buildings Acquisition Duty in the Process of Making Deed of Transfer of Rights

Abet Maulana Hakim ,Salim Hs ,Arba

doi:10.7176/jlpg/112-06

Abstract

The existence of provisions in the PDRD Law on PPAT can only sign a deed of transfer of land rights after proof of tax payment, making PPAT faced with a complicated situation that indirectly PPAT is required to ensure that the taxes related to the transfer of land and /or buildings have been paid. This study aims to analyze the legal position of BPHTB in the process of making a deed of transfer of rights and to analyze the legal implications of the unpaid BPHTB in the process of making a deed of transfer of rights. The issues discussed in this study include: the legal position of BPHTB in the process of making a deed of transfer of rights and about the legal implications of the unpaid BPHTB in the process of making the Deed of Transfer of Rights. This research is normative legal research with the aim to know the legal position of BPHTB in the process of making a deed of transfer of rights. The approach used is a statutory approach and a conceptual approach. The technique of collecting legal materials used is to conduct literature studies, namely by conducting an assessment of library materials using a recording system, then analyzed with an expanded interpretation of the law (extensive interpretation). Based on the results of the study, it can be concluded that the legal position of BPHTB in the process of making a deed of transfer of rights is as one of the requirements of the procedure, not an absolute requirement in the creation of a deed of transfer of rights because it is not included in the material requirements or formal in the making of the deed. The unpaid BPHTB in the process of making a deed of transfer of rights caused the registration of the transfer of rights at the land office could not be further processed and the PPAT that made the deed of transfer of rights threatened the imposition of administrative sanctions in the form of fines. Keywords: BPHTB, deed, transfer of rights DOI: 10.7176/JLPG/112-06 Publication date: August 31 st 2021

Highlights

Based on the phrase "since" in the provisions of Article paragraphs (1) and (2) above, it can be known that the appearance of tax payable if it has been made and signed deed, in the sense that the position of BPHTB is after the deed of transfer of rights has been made and signed, while in the phrase "can only sign" in the provisions of Article paragraph (1) PDRD law can be understood that PPAT is prohibited from carrying out its authority to make a deed if the taxpayer has not made payment of BPHTB or the position of BPHTB is in before the deed of transfer of land rights made
3.1 Legal Position of BPHTB in the Process of Making Deed of Transfer of Rights Any legal action on the transfer of rights to land and buildings must be proven by a deed made by and before the PPAT, there is no sanction for the parties if the legal action of the transfer of rights is not done before the PPAT, but the transfer of rights cannot be followed up to be registered with the BPN so that the beneficiary will not get a certificate on his behalf
In order to realize the existence of a legal certainty in every transfer of land rights, Government Regulation No 24 of 1997 concerning Land Registration as the implementing regulation of the LAW has determined that any agreement intending to transfer land rights must be proven by a deed made by and before the PPAT.(Effendie, 1993) PPAT Deed is an authentic deed, this is affirmed by Article 1 paragraph (1) and Article 3 paragraph (1) of Government Regulation No 37 of 1998 concerning Regulation of the Office of the Land Deed Maker

Summary

Introduction

The Law's mandate is regulated in Government Regulation No 10 of 1961 concerning Land Registration which is revoked and replaced by Government Regulation No 24 of 1997 concerning Land Registration Concerning this matter concerning the rules of implementation of the Law on the transfer of land rights further explained by Marihot P. That in Article 37 of Government Regulation No 24 of 1997 it is determined that the transfer of land rights and property rights to units of flats through buying and selling, exchanging, grants, income in the company and other legal acts of transfer of rights, except the transfer of rights through auctions, can only be proven by a deed made by the Authorized Land Deed Official (PPAT) in accordance with the provisions of the prevailing Laws and Regulations. In the explanation of Article 3 paragraph 1 PP 37/1998, the deed made by PPAT is an authentic deed made to prove the existence of specific legal actions that result in the transfer of rights to land and buildings

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Conclusion