PERLINDUNGAN HUKUM BAGI AHLI WARIS ATAS WASIAT YANG DIBATALKAN OLEH PENGADILAN TERKAIT PENYELESAIAN PENGEMBALIAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

Abstract

Heirs in civil inheritance there are two divisions, namely heirs because of the law and the heirs because of the will. According To Article 875 The civil code states that a Will is a deed that contains a person's statement of what he wants to happen after he died, and by which it can be revoked, but the phenomenon which occurred deed of will canceled by the court resulted in return BPHTB, for the formulation of the problem in this study how is the implementation of the settlement of bphtb returns on grants testaments annulled by the court and how the legal protection for canceled heirs related to the settlement of bphtb returns already paid. The theory used in this study is legal protection theory and absolute tax liability theory. The method used in this study with this type of research juridical normative legal research literature or secondary data with sources of legal materials primary, secondary, tertiary and supported interview. The research approach used is legal approach, case approach, conceptual approach and analytical approach. Legal material collection techniques performed by identifying and intervening in the rule of Law positive, literature books, journals and other sources of legal materials. For technical analysis legal material is carried out by the interpretation of grammatical laws and methods construction of a legal analogy. The results of this study concluded that BPHTB imposed on the inheritance of land and/or buildings since the signing of the deed of testament grant, in accordance with law No. 21 of 1997 and No. 20 of 2000. After the conversion of BPHTB into local taxes, Article 90 paragraph 1 letter d in law No. 28 of 2009 regulates this. Local regulations, such as Perda DKI Jakarta No. 18 of 2010, reflects this principle. However, its practical application is complicated. If the tax payment is made at the signing of the Testamentary deed of grant, the recipient of the inheritance cannot transfer ownership of the land until the tax is paid, causing obstacles to the implementation of the rule and and the Civil Code provides legal protection for heirs who receive an inheritance through a will grant deed. Article 875 describes a will as a revocable statement of will. Revocation of a will, in accordance with Article 992, can only be made through a new Will with a notarial deed confirming partial or complete revocation. Article 944 describes the tacit revocation by means of a new Will as opposed to the old one. However, if the new Will is void, it is only as a notarial deed. The principle of Pacta Sunt Servanda states that a valid agreement binds the party that makes it with sanctions if it is violated in order to maintain justice