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

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