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VOL. 10, ISSUE 3 (2024)
The application of economic value of land deed official fees in the Indonesian land law system
Authors
Anita Utaminingrum, Albertus Sentot Sudarwanto, Emmy Latifah
Abstract
Land Deed Official (PPAT) is a public official who is authorised to
make authentic deeds regarding certain legal acts concerning land rights or
property rights over apartment units. Based on this, the provision of PPAT
Service Money as stipulated in the provisions of Article 1 paragraph (3) of the
Regulation of the Minister of Agrarian and Spatial Planning/Head of the
National Land Agency of the Republic of Indonesia Number 33 of 2021 concerning
Service Money for Land Deed Officials. The article states that ‘Service Fee as
referred to in paragraph (1) is based on economic value’. The regulation
regarding the PPAT Service Fee does not mention the exact amount or proportion,
but is only determined from the transaction price of each deed with details of
the upper limit preceded by the words ‘may not exceed’ 1% (one per cent) of the
transaction price stated in the deed and a maximum of 0.25% of the transaction
price stated in the deed. This certainly raises issues related to PPAT Services
Money so that it allows for differences in rates between PPATs with one
another.
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Pages:57-60
How to cite this article:
Anita Utaminingrum, Albertus Sentot Sudarwanto, Emmy Latifah "The application of economic value of land deed official fees in the Indonesian land law system". International Journal of Law, Vol 10, Issue 3, 2024, Pages 57-60
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