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VOL. 10, ISSUE 4 (2024)
Implementation of validation of land and building rights acquisition duties before the land deed making official makes a deed
Authors
Muhamad Rizal Rifai, Arief Suryono, Anjar Sri Ciptorukmi Nugraheni
Abstract
Validation of Land and Building Rights Acquisition Duty (BPHTB) is an
absolute requirement before the signing of the Land Rights Transfer Deed. This
article examines the obligation to validate and ratify the Land and Building
Rights Acquisition Fee before PPAT signs the Deed, because without an
endorsement from the Regional Financial and Asset Management Agency, the Land
Office will refuse to register the land rights because it is not in accordance
with the Government Regulation of the Republic of Indonesia Number 24 of 1997
concerning Land Registration. The research used is normative legal research,
which is legal research conducted by researching literature or secondary data
or also called doctrinal research, where law is often conceptualized as what is
written in laws and regulations (law in books) or conceptualized as rules or
norms that are benchmarks for human behavior that are considered appropriate.
Based on this research, the Regional Tax Notification Letter (SPTPD) and the Regional
Tax Payment Letter (SSPD) for the Acquisition of Land and Building Rights Duty
must be given a certificate of endorsement by the Regional Financial and Asset
Management Agency so that it is not hampered in the registration of land
transfer of rights at the Land Office.
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Pages:87-89
How to cite this article:
Muhamad Rizal Rifai, Arief Suryono, Anjar Sri Ciptorukmi Nugraheni "Implementation of validation of land and building rights acquisition duties before the land deed making official makes a deed". International Journal of Law, Vol 10, Issue 4, 2024, Pages 87-89
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