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

The existence of provisions in the PDRD Law on PPAT can only sign a deed transfer land rights after proof tax payment, making faced with complicated situation that indirectly is required to ensure taxes related and /or buildings have been paid. This study aims analyze legal position BPHTB process implications unpaid rights. issues discussed this include: about Deed Transfer Rights. research normative aim know approach used statutory conceptual approach. technique collecting materials conduct literature studies, namely by conducting an assessment library using recording system, then analyzed expanded interpretation law (extensive interpretation). Based results study, it be concluded as one requirements procedure, not absolute requirement creation because included material or formal deed. caused registration at office could further processed made threatened imposition administrative sanctions form fines. Keywords: BPHTB, deed, DOI: 10.7176/JLPG/112-06 Publication date: August 31 st 2021