Legal Consequences of Verification and Validation on Fees for Acquisition of Land and Building Rights (BPHTB) By the Regional Revenue Service to Conveyancer Deed

Abstract

Due to the obligation to carry out verification and validation on the Fees for Acquisition of Land and Building Rights (BPHTB), the Conveyancer in charge and authorized to make the deed also faces obstacles in carrying out his/her duties and authority. Thus, it impedes Conveyancer in providing services to clients which results in the delay in the process of transferring land rights which should have been completed in a relatively shorter time. The objective of this study is to determine the legal consequences of verification and validation of BPHTB on Notarial/Conveyancer deeds in Central Lombok Regency. This type of legal research is normative and empirical. In addition, this study employs a statute approach, a conceptual approach, and a sociological approach. The results of the study found that the legal consequences of verification and validation of BPHTB on notarial deeds or conveyancers were not in accordance with the process because they did not verify and validate BPHTB on notarial deeds. Therefore, the agreement is generally null and void and can be canceled. This relates to the sale and purchase of parties who have not gone through verification and validation at BPHTB of notarial or conveyancer deeds in Central Lombok Regency who are not through the law.