Registration of Transfer of Property Rights to Land Based on Exchange in Dharmasraya District

Julia Tika Sari, Kurnia Warman, A. Irzal Rias


Soil is one of the most important parts of human survival. In addition to land as a place to live, land is also a place to find fortune, therefore every human being tries to control a piece of land for the necessities of life. One of the arrangements for the transfer of land rights known in land legislation in Indonesia is the Land Swap. Substantively, the exchange is part of the engagement that was born from the agreement, therefore it is subject to the principle of freedom of contract, but because the object is land rights, in its implementation it must comply with the formal conditions stipulated in the legislation in the field of land law. Then in the transfer of land rights regarding proof that land rights are transferred, it must be proven with a deed made by and before the Land Deed Making Official (PPAT). the parties must be careful in looking at the certificates that have been received from the splitting process and not re-matching what was received with the condition of the land under control. 2) To find out how the process of collecting BPHTB on land and/or building swaps, i.e., taxpayers are required to calculate the amount of tax, pay their own tax payable in accordance with applicable tax regulations, so for simplicity and to provide convenience for taxpayers, a tax rate is set at 5% (five percent). 3) To Know the Process of Changing the Name of a Certificate based on Exchange in Dharmasraya Regency It can be seen that in the process of transferring the name of a certificate of ownership in exchanging land there are 3 (three) stages that must be carried out, namely: (a) The preparation stage before making a sale- buy land; (b) The stage of making the deed of exchange; (c) The stage of changing the name of the land certificate that was exchanged. The type of research used in this research is Juridical Empirical, namely research conducted directly in the field through interviews to obtain primary data. In addition, literature research was conducted to obtain secondary data.


Transfer of Ownership of Land; BPHTB Tax; Exchange

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