The Validity of a Deed of Sale and Purchase Made by a Official Certifier of Title Deeds Before the Land and Building Acquisition Duty (BPHTB) is Paid

Abstract

Land is one of the most important properties for the community and the state because it is very vulnerable to disputes and conflicts involving various parties. In land sale and purchase transactions, land buyers are required to pay the tax on Acquisition of Land and Building Rights (BPHTB) in advance personally before the binding of the sale and purchase deed. In practice, people often entrust BPHTB payments to the Official certifier of title deeds (PPAT) by considering the efficiency of the time and process, it is not uncommon for PPAT to assist and represent in terms of tax payments, especially BPHTB. However, PPAT’s authority is actually only limited to making deeds regarding land rights or property rights over apartment units located in its working area as explained in Government Regulation Number 37 of 1998 concerning Regulations on the Position of Official certifier of title deedss which was later amended by Government Regulation Number 24 of 2016. The research uses the Juridical-normative method (legal research), namely legal research using legal norms as the object of research based on an internal perspective that is able to provide legal arguments when conflicts, vagueness, or legal vacuum are found.