LEGAL PROBLEMS IN THE DRAWING UP OF SALE AND PURCHASE DEEDS OVER LAND STILL HELD AS UNDIVIDED INHERITANCE
Keywords:
Sale and Purchase Deed, PPAT, Undivided Inheritance, Authority To Act, Legal CertaintyAbstract
A substantial proportion of certified land in Indonesia remains registered in the name of a deceased rights holder. When the heirs decide to sell before the estate has been partitioned, the Land Deed Official (Pejabat Pembuat Akta Tanah, PPAT) is confronted with a transaction that is economically ordinary but legally precarious. This article examines the legal position of a sale and purchase deed (Akta Jual Beli, AJB) executed over land that is still held as undivided inheritance, and the specific problems that arise in PPAT practice. Using a normative juridical method with statutory, conceptual, and case approaches, the study finds, first, that before partition the heirs hold an undivided collective right, so that an individual heir may in principle dispose of his own abstract share but never of the parcel itself; a deed purporting to transfer the whole object without the participation of all heirs breaches the nemo plus iuris principle and Article 1471 of the Civil Code, and fails the material requirement of the seller's authority to act. Second, it finds that the procedural route prescribed by Article 42 of Government Regulation No. 24 of 1997 and Article 111 of Ministerial Regulation No. 3 of 1997 as amended by Regulation No. 16 of 2021 registration of the inheritance transfer prior to any sale is frequently circumvented, principally to avoid the double tax burden of successive transfers. Third, it identifies eight recurring problem clusters in practice, ranging from concealed heirs and minor heirs to the failure to separate marital property from the estate. The article argues that the PPAT's duty is preventive rather than merely formal, and proposes a verification protocol, harmonisation of the inconsistent paragraphs of Article 111, integration of civil registration data with the land registration system, and fiscal incentives to eliminate dormant estates.
Downloads
References
Journal Articles
Adelia, A., & Wahyuni, R. (2024). Keabsahan perjanjian jual beli tanah dari objek tanah warisan yang belum dibagi berdasarkan KUHPerdata. Jurnal Interpretasi Hukum, 5(1), 691–698.
Anggita, R. P. (2020). Kedudukan akta keterangan hak mewaris yang dibuat oleh notaris berdasarkan keterangan sebagian ahli waris (Studi kasus Putusan Mahkamah Agung Nomor 2180 K/Pdt/2017). Indonesian Notary, 2(3), Article 27.
Assagaff, S. A., & Franciska, W. (2021). Perlindungan hukum bagi ahli waris terhadap harta warisan yang beralih tanpa persetujuan seluruh ahli waris. Imanot: Jurnal Kemahasiswaan Hukum & Kenotariatan, 1(1), 279–290.
Fatih, A. M. (2022). Pemalsuan dokumen oleh PPAT: Tinjauan hak kepemilikan tanah dari akta hibah. Kertha Semaya: Jurnal Ilmu Hukum, 10(8), 1957–1969.
Icksan, M. (2022). Pengaturan pembagian harta warisan terhadap objek waris yang belum dibagi menurut hukum adat. HUKMY: Jurnal Hukum, 2(1), 1–13. https://doi.org/10.35316/hukmy.2022.v2i1.1-13
Juniarta, A. A. B., & Swardhana, G. M. (2021). Tanggung jawab notaris dan PPAT terkait dengan akta jual beli tanah. Acta Comitas: Jurnal Hukum Kenotariatan, 6(2), 340–352. https://doi.org/10.24843/AC.2021.v06.i02.p10
Kusuma, I. M. K. D., Seputra, I. G. P. G., & Suryani, L. P. (2020). Peralihan hak atas tanah melalui jual beli berdasarkan hukum adat. Jurnal Interpretasi Hukum, 1(2), 213–217. https://doi.org/10.22225/juinhum.1.2.2478.213-217
Melinda, S., & Djajaputra, G. (2021). Memahami pentingnya akta jual beli (AJB) dalam transaksi pemindahan hak atas tanah karena jual beli tanah. Law, Development & Justice Review, 3(2).
Pinem, L. A. S., Purba, H., & Suprayitno. (2024). Pembatalan akta jual beli PPAT yang mengakibatkan peralihan hak atas objek sengketa tanah (Studi kasus Putusan Mahkamah Agung Republik Indonesia Nomor 1572 K/Pdt/2023). Jurnal Intelek Insan Cendikia, 1(9).
Prastyaningrum, H., Iswanto, B. T., & Heniyatun. (2023). Kajian yuridis jual beli tanah waris yang tidak dilakukan oleh semua ahli waris. Borobudur Law and Society Journal, 2(1), 9–15.
Putri, D. R. K., & Purwaningsih, S. B. (2024). Jual beli tanah warisan tanpa persetujuan ahli waris. Indonesian Journal of Law and Justice, 2(1), 1–12. https://doi.org/10.47134/ijlj.v2i1.2994
Rachman, M. F. F., & Syawali, H. (2022). Gugatan akibat penguasaan harta warisan oleh salah satu ahli waris secara melawan hukum berdasarkan KUHPerdata dan hukum Islam. Bandung Conference Series: Law Studies, 2(2), 1–5. https://doi.org/10.29313/bcsls.v2i2.2584
Simarmata, Y. S., & Wiryomartani, W. (2021). Implementasi Pasal 111 ayat (1) huruf c angka 5 Permen ATR/KBPN RI Nomor 16 Tahun 2021 terhadap kewenangan notaris membuat akta keterangan waris. The Juris, 5(1), 286–295.
Statutes and Regulations
Kitab Undang-Undang Hukum Perdata (Burgerlijk Wetboek).
Law No. 5 of 1960 on Basic Agrarian Principles.
Law No. 1 of 1974 on Marriage, as amended by Law No. 16 of 2019.
Presidential Instruction No. 1 of 1991 on the Compilation of Islamic Law.
Government Regulation No. 24 of 1997 on Land Registration.
Government Regulation No. 37 of 1998 on the Regulations for the Office of Land Deed Officials, as amended by Government Regulation No. 24 of 2016.
Regulation of the Minister of Agrarian Affairs/Head of the National Land Agency No. 3 of 1997, as amended by Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency No. 16 of 2021.
Instruction of the Minister of Home Affairs No. 14 of 1982 on the Prohibition of the Use of Absolute Powers of Attorney as a Means of Transferring Land Rights.
Court Decisions
Supreme Court Decision No. 2180 K/Pdt/2017.
Supreme Court Decision No. 1572 K/Pdt/2023.
