ASPEK YURIDIS PENDAFTARAN PERALIHAN HAK ATAS TANAH KARENA PEWARISAN

Rofiqah Rahmi, Sudjito Sudjito

Abstract


This research is intended to find out in-depth the juridical aspects of land registration due to inheritance. Two issues were examined, namely: (1) Why were the requirements for the Deed of Sharing Common Rights mandatory and the Deed of inheritance rejected when registration of the transfer of title to the land due to inheritance? (2) What are the legal consequences of the Deed of Sharing of Joint Rights in the registration of the transfer of title to the certified land due to inheritance? The study was conducted by a combination of literature research and field research. Data were analyzed qualitatively. The results showed: (1) the Magelang Land Office requires that all inheritance of land rights be processed first through inheritance, followed by the making of the Deed of Sharing Common Rights, and then registered, on the grounds that the computerized system is not yet perfect. So it's not a legal problem. (2) The legal consequences are that the heirs are forced to pay tax 2 (two) times. This matter is burdensome to the heirs.

Keywords


Registration, Rights Transfer due to Inheritance, Deed of Land Common Right Share

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References


A. Buku

Budiono, Herlien, 2016, Kumpulan tulisan Hukum Perdata, PT. Citra Aditya Bakti, Bandung.

Mustofa, 2010, Tuntunan Pembuatan Akta-Akta PPAT, Karya Media, Yogyakarta.

B. Tesis

Rahmi, Rofiqah, 2019, “Pendaftaran Peralihan Hak Milik Atas Tanah Warisan Kepada Ahli Waris Melalui Akta Pembagian Hak Bersama di Kabupaten Magelang”, Tesis Magister Kenotariatan UGM, Yogyakarta.

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Peraturan Menteri Agraria/ Kepala Badan Pertanahan Nasional Nomor 3 Tahun 1997 Tentang Ketentuan Pelaksanaan Peraturan Pemerintah Nomor 24 Tahun 1997 Tentang Pendaftaran Tanah.

Surat Menteri Agraria/Kepala Badan Pertanahan Nasional Nomor 600-1561 Tanggal 21 April 1999 Tentang Pemisahan dan Pembagian Harta Warisan Tidak Dipersyaratkan Adanya SSP-PPh dan SSB-BPHTB.




DOI: http://dx.doi.org/10.30652/jih.v9i1.7868

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