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How to complete the sale and purchase of land & transfer of title

Once there is agreement on the price of the land between the seller and potential buyers, Next sellers and prospective buyers come to the office Officials of Land (PPAT) whose jurisdiction covers the lay of the land to be sold to make the deed of sale of land.

"Who is the Office of the Land Deed ? “

Land Deed Officer is a public official who is appointed by the National Land Agency of the Republic of Indonesia, which was given the authority to make certain deeds, namely the Deed of Sale and Purchase, Swap, Grant, Entered into in Company, Entitlement Together, Of Encumbrance, Giving the Building Land Ownership and Land Use Right granting Properties. "In areas that certain most people would make the deed of sale of land to come to the district. Do the same with the district head PPAT? “

For areas that are not yet sufficient number of his PPAT, Camat can be designated as PPAT While, and for a very remote village, The village head can be designated as PPAT While. The appointment decision as PPAT While Subdistrict was signed by the head of the local Regional Office on behalf of the National Land Agency of the Republic of Indonesia, whereas the appointment of the Head of the Village as PPAT While conducted by the National Land Agency of the Republic of Indonesia, so just Subdistrict for certain areas that have not been sufficiently PPAT his or headman / village heads to remote areas designated as PPAT While that may make Deed PPAT.

"What requirements are needed to make the deed of sale of land in the office of the Land Deed Officer?”

You must bring : The original title deed of the land to be sold, KTP, proof of payment of the UN (Land Tax & Building), letter of approval husband / wife for who are married, and family card.

Prospective buyers leads : ID card and family card

"How is the process of making a deed of sale in the office of the Land Deed Officer?”

The preparation of the deed of sale

1) Before making a purchase agreement, PPAT examination certificate of conformity with the existing data in the Land Office.

2) The seller must pay income tax (PPH) as big as 5% of the sale price if the price of buying and selling of land above Rp.60.000.000,-

3) The buyer must pay the Tax on Acquisition of Land and Building (BPHTB) as big as 5% of the value of taxable gains tax object. Value of taxable gains tax object is the object of acquisition value minus the value of the acquisition object tax is tax regionally defined (masing2 Kabupaen / City) at most 60 million.

4) Income Tax and Customs Acquisition of Land and Buildings can be paid at the bank or post office. Before Income Taxes and Customs Acquisition Rights to Land and Building repaid deed can not be signed.

5) Prospective purchasers should make a statement that by buying the land he does not become a holder of land rights that exceed the maximum size limit provision and absentee land (Gunta).

6) The seller makes a statement that is not owned land in dispute.

7) Officials of the land deed explain the purpose and content of the statement above.

8) PPAT must refuse when making purchase deed:

o Land to be sold is in dispute, matter or confiscated by court.

o To PPAT not submitted the original certificate or certificates are not submitted in accordance with the list in the land office.

o One of the parties that will make buying and selling is not eligible or ineligible for buying and selling.

o One of the parties acting on the basis of absolute power that there is in fact contain legal actions alienate.

o not obtained permission from the competent authority.

Making the Deed of Sale and Purchase

  1. Deed must be attended by the seller and the prospective buyer or the person authorized by a written power of attorney.
  2. Deed to be attended by two witnesses sekuarang2nya
  3. PPAT deed shall read and explain the content and intent of making the, and land registration procedures must be implemented.
  4. When the deed was approved by the seller and prospective buyer then the deed is signed by the seller, buyer, witnesses and land deed officials, after income tax paid and BPHTB.
  5. Made in the original Act 2 sheet, The first sheet is stored in the office of PPAT and the second sheet is delivered to the land office for registration purposes (transfer of title).
  6. The seller and the buyer is given a copy masing2.

"How much should be paid to make the deed of sale ? “

The cost of manufacturing deed shall not exceed 1% of the transaction price stated in the deed.

"What is the next step after the completion of the manufacture of the deed of sale?”

  1. After completion of the manufacture of the deed of sale, PPAT then handed the deed of sale and other documents required to land office for the purposes behind the name of the certificate.
  2. Submission must be implemented no later than 7 (seven) working days from the signing of the deed.
  3. Files or documents submitted for registration consists of letters behind the name, written power of attorney (when the name is not submitted by the buyer), deed of sale PPAT, certificate of land rights, photocopy of ID card buyers and sellers, permits the transfer of rights of authorized official (when required), proof of payment of income tax (PPH), proof of payment of BPHTB.

"What is the process in the Land Office? ”

  1. After the file is delivered to the land office, land office provides proof of receipt of the application back to the applicant's name ATA power.
  2. Name of the rights holder long (seller) in the land books and certificates crossed out with black ink and signed by the Head of the Land Office or designated official.
  3. Name the new rights holders (buyer) written on the page and columns that exist in the land book and certificate with the record date stamped and signed by the Head of the Land Office or designated official.
  4. Behind the registration certificate name charged 25.000,- , when there is no change in the boundaries of the land parcel.

How to Calculate BPHTB In the Sale and Purchase of Land

At the time of sale and purchase of land and buildings, both the buyer and the seller will be taxed. Sellers will be charged income tax (Income Tax) on cash payment received land prices, while the buyer will be charged Tax on Acquisition of Land and Buildings (BPHTB) the acquisition of land rights. BPHTB imposed not only at the time of the sale and purchase of land, but also to any acquisition of land and buildings (exchange, grant, heir, land revenue into the company, etc.).

In transaction buying and selling land, which is the subject of a taxBPHTB is the individual or entity who acquired the rights to land and buildings, ie buyers. In order payment BPHTB by buyer, bases BPHTB Acquisition Value Object of Taxation (NPOP). NPOP the land purchase is the price of the transaction. This is in contrast for example to exchange, grants or legacy, the basis of its use value NPOP market (Taxable value / SVTO).

Object Acquisition Value Tax or transaction price can be larger or smaller than it could be Tax Object Selling Value (SVTO), depending on the agreement the seller and buyer - sometimes it can also be the transaction price equal to the value SVTO. If the price of the transaction is less than SVTO, then that becomes the basis for determining the value NPOP is SVTO. Otherwise, if the transaction price is greater than SVTO, the value determination is based on the price of the transaction NPOP - the highest value among NPOP and SVTO.

Besides NPOP and SVTO, Other factors to consider in determining the amount of BPHTB is Value Acquisition Tax Object Not Taxable (NPOPTKP). NPOPTKP is value NPOP before imposed tariff reduction BPHTB. For example, if the price of land transactions USD. 100.000.000, then before the price is subject to tariff transaki BPHTB (5%) transactions, the first price reduced NPOPTKP - eg reduced NPOPTKP Rp. 80.000.000 to the area of ​​Jakarta. This makes the buyer's tax rate is less than the tax value of the seller - the seller is not subject toNPOPTKP.

Each region has NPOPTKP different, depending on the local regulations. For the Jakarta area, for example, NPOPTKP set at Rp 80.000.00000 for land transactions and USD. 350.000.000 for the acquisition of rights due to inheritance or testament grant received by an individual who is in a family relationship.

Example of calculating BPHTB in transactions, sale and purchase of land:

Revelation buy land belonging to the Aryan with the sale and purchase value of Rp. 200.000.000. Then taxes seller and taxesbuyer are as follows:

Buyer Tax (BPHTB) NPOP : Rp 200.000.000,00 NPOPTKP : Rp 80.000.000,00 (-) Taxable NPOP : Rp 120.000.000,00 BPHTB: : 5% x Rp 120.000.000 = Rp 6.000.000

Sales Tax (Income Tax)

NPOP : Rp 200.000.000 Taxable NPOP : Rp 200.000.000 Income Tax: 5% x Rp 200.000.000,00 = Rp 10.000.000


In land transactions, often we hear these two terms: PPJB and AJB. SPA is Sale and Purchase Agreement, while AJB is Deed Of Sale & Purchase. Both terms are equally agreement, but have different legal consequences.

The main difference is the nature of the second term of authenticity. PPJB an initial bond between sellers and buyers of land that is under the hand (non-authentic deed). Non-authentic deed means a deed made only by the parties (prospective sellers and buyers) and does not involve notarsi / PPAT. Because of its non-authentic, it causes the SPA is not binding on the ground as the object of the agreement - not cause the shift of land ownership from the seller to the buyer.

PPJB generally provides that a seller would sell the land to the buyer, but it can not be done because there is a particular reason, for example, the land is still in the bank guarantee, or other conditions still needed to do submission. In land transactions, prospective sellers and buyers are not required to make PPJB.

Berebda case with PPJB, AJB an authentic deed of Notary / PPAT and is a requirement in the sale and purchase of land. With AJB made by Notary / PPAT, the sale and purchase of land as the object has been shifted (transfer of title) from the seller to the buyer.

In PPJB usually set on a particular syaratisyarat that must be met by the parties to be able to do AJB. Thus, the SPA is an initial bond that is under the hand to be able to do that is both authentic AJB.

Cultivation Rights (HGU) On Land

According to Article 28 Law Number 5 Year 1960On Agrarian (BAL), Cultivation Rights(HGU) is a special right to cultivate land that is not his own on land directly controlled by the state for agricultural companies, fisheries or farms. The difference with the Right to Use, Timeshares efforts can only be granted for agricultural purposes, fisheries or farms for land minimal extent 5 hectare, as well as the right of Enterprises can not be transferred to another party but can be saddled with Encumbrance.

Cultivation Rights may be granted for a maximum period 25 year, except for companies that require a longer period of time may be granted Cultivation Rights for the longest time 35 year, eg for oil palm plantations that are long-lived plants. At the request of the holder of the rights, and by considering the state of the company, The time period can be extended to a maximum of 25 year.

Cultivation Rights only be granted on the ground that the width of at least 5 Hectare. If the area of ​​land being applied for leasehold reach 25 hectares or more, the use of Right to efforts must use proper capital investment and good engineering company in accordance with the times. Land use permits granted by Government Decision.

The parties may have Cultivation Rights are Indonesian citizens and legal entities established under Indonesian law and domiciled in Indonesia. Hak Guna Usaha can not be owned by foreigners and foreign legal entities. Granting Rights to Enterprises on foreign capital legal entity is only possible in the case required by the laws that regulate the national development plan.

Conditions of granting Hak Guna Usaha, Thus also the transition and elimination, must be registered. Registration includes activities:

  1. Measurement of soil mapping and bookkeeping.
  2. Registration of rights to land and shifts.
  3. Granting letters of proof applicable rights as a means of proving that a strong.

Application for Certificate of Land Fragmentation

In practice the process fragmentation of land titlesthere is a possibility to the difference will be the application and implementing field. This memo was made limited through the study of literature in the form of legislation and several articles and several books land without going through the confirmation to office land Related.

Related Regulations:
1.Law No. 5 Year 1960 Regarding the General Conditions Land ("The No.5 / 1960?);
2.Government Regulation Number 24 Year 1997 AboutLand Registration (“PP
No.24 / 1997 ");
3.Government Regulation Number 46 Year 2002 On Type and Non-Tax Revenues Applicable On National Land Agency ("PP No.46 / 2002");
4.Regulation of the Minister of State Agricultural/Head National Land Agency Number 3 Year 1997 Implementation of the provisions of Government Regulation No. 24 Year 1997 About Land Registration ("Candy 3/1997");
5.Regulation of BPN RI 6 Years 2008 Date 11 June 2008 On the Simplification and Acceleration of Standard Operating Procedures and Services SettingsLand For Service Type Land Certain ("Regulation No.6 / 2008");
6.Circular Head of BPN Number 600-1900 date 31 July 2003 About Imposition Tariff Measurementand Mapping, Land Registration, Maintenance DataLand and Information Land as the Government Regulation No. 46 Year 2002 ("SE No.600-1900?).
7.Circular of the State Minister Agricultural/Head National Land Agency Number 110-3637 Year 1998 About Presentation Minister of State Agricultural/HeadNational Land Agency Number 7 Year 1998 About the Book Signing Authority Land, Certificate AndMeasure Letter ("SE No.110-3637"); and
8.Regulation of the Minister of State Agricultural/Head Agency ChippendaleNational Number 2 Year 1996 About Measurement AndMapping For Operation Land Registration;

Principal Problems:
How is the procedure / procedures and requirements of what is needed to carry out fragmentation of land titles based on law and how long the processsolution certificate can be carried out in accordance with the legislation in Indonesia.
Overview About Solution Certificate:
Land housing developed by developers generally come from many owners ground, therefore their status is diverse and different from one another. Among them there are new girik, there are already HGB (SHGB) and rights belong to (SHM), there are even undocumented. Once purchased all ground was certified on behalf of the developer with the status of the HGB. This is called certificate parent.

Time ground dikaveling-plot and marketed the followingbuilding, certificate parent was broken on behalf of consumers, also the status of the HGB. In practice together SHGB other documents such as the IMB and deed buy and sell (AJB), bank received from developers in 12 months since consumers pay off transfer tax (BBN). So, when taking a two-year term mortgage, bank can directly submit certificate so the loan.

But, there are problems that make certificate can not be broken down and developers submitted to the bank. For example, to save costs, arrangement certificate done at once after the development phase is completed through individualland office and not a notary / PPAT. Before the completion of the officers transferred to other parts, so that data and documents already submitted developers consumers scattered. As a result,, arrangement must be repeated through the new government officials. Solution certificate was delayed.

Only customers who have paid off their obligations are able to obtain certificate. After all liability is settled, automatically banks that provide loanshousing will give certificate to consumers. Yet certificate have given new status right to build. This is because certificate has not been renamed to consumers. To have certificatebelong to, consumers have come to National Land Agency (BPN). Once approved then the consumer will get certificate belong to.
In the execution of day-to-day field time required by the community to take care of certificate of title. But definitely, if the process is protracted, means that the consumer has not submitted all the necessary data BPN. Because usually, process changes the type certificateit is not difficult.

Actually, after the consumer agreed akitivitas sale-buy with developers, no more no more obligation for the developer to take care of the problem. Because Ofground and building have been held for consumers. If consumers use to pay the mortgage pathhome bought, then the bank will store certificateThe. Banks may not provide certificate to consumers. When done, possibility of consumers delinquent obligations large enough.

When consumers directly pay off, of course, the developer will immediately give certificate to consumers. If the predetermined time period, developers have not yet submitted certificate. Mean, developer has violated its obligations.
Chairman of the Association Housing and SettlementIndonesia (Apersi) DPD East Java Nurhadi, said, the legality of the land it has happened that the developers have had certificate. "Developers are unlikely to cooperate with the bank if housing that development does not have certificate,"He explained.

when they wanted to build a project in a place, freeing developers usually various types of land status. There are status girik, do not certificate, and some have been certified. Once freed developers then take care certificate ground who bought into BPN. Everything combined in one certificate in accordance with the respective land uses. Let's say there are intended to fasos, and public and housing itself. Serfitikat owned by the developer usually calledcertificate parent. Type certificate usually is right to build. This is because when registering, developers use agency law. However, when consumers buy home, certificate is subdivided in accordance with the ownership.

Surely when a home bought by consumers, the ownership will also change, when they wanted to change the status of the certificate, then the consumer is no longer associated with the developer. But directly related to BPN. "If you buy home through a mortgage, developers usually have divided the certificate. If not, banks will not be interested.

On that occasion, he hoped, that consumers first questioned the legality of licensing top home which will be bought, okay location permit utilization ground, Permit building or other permits to developers. After that, confirmation licensing information submitted to local authorities and developers clarify whether the location housing allotment of land to be purchased in accordance with the spatial layout of local government areas designated.

Solving the Land Certificate
At the request of the holder of the rights concerned, one field ground already listed can be broken down into several sections perfectly, each of which is a new field with the status of the unit law The same with the field ground originally. Solving plot must be in accordance with applicable land use plan and can not lead to not conflict with the provisions of the laws and regulations that apply to other.

In terms of separation certificate above for each field must be made measurement certificate, book ground and certificates to replace measurement certificate, book ground and certificate of origin. When ground who want to be separated is charged encumbrance, and or other expenses listed, then solution certificate The new can be implemented after written consent was obtained from the title holder or other authorized party agreed to write off expenses related.

In registration separation field ground measurement certificate, bookground and the old certificate remains valid for the fieldground again after deducting the field ground separated and the number measurement certificate and the right number is added the word "rest" in red ink, while the figure acreage reduced by extensive field ground separated.

The subdivision of land shall not prejudice the interests of creditors who have a mortgage on ground concerned. By because it soil solution it should only be done after written consent was obtained from creditors or other parties that approves the elimination of other loads are concerned that the load in question does not always have to be removed. In terms of the rights of mortgage encumbered, concerned mortgages remain burdensome fields resultssolution it.
In terms of ground who want to split is ground agriculture, it is required to comply with the minimum threshold in accordance with the legislation in force.
Implementation solution certificate implemented by Land Office, Head of Regional Office National Land Agency which can be delegated Head Land Officeor official appointed.

Application Solving the Land Certificate:
1.Application Requirements Separation Certificate Land:
As has been described above that Land Office, Head of Regional Office National Land Agency which can be delegated Head Land Officeor official appointed. Thus, the application addressed to Land Office, Head of Regional Office National Land Agency enclosing the following documents (Annex IX to Regulation No.6 / 2008):
1.Photocopy of the applicant's identity and or attorney legalized by the competent authority;
2.Certificate rights ground;
3.Use Change Permit Land, when there is a change of use ground;
4.Written permission of the copyright holder is dependent upon groundThe charged encumbrance;
5.Power of attorney if the application solution not done by sipemilik rights ground The; and
6.Rights Certificate Land original, specifically for developers, should also include Site Plan housing development area.

Administrative Costs Solving the Land Certificate:
As set out in Regulation 46/2002 states that non-tax revenues received by the state in order fragmentation of land titles ie Rp. 25.000,- multiplied by the number of certificates separation These charges are issued outside of costs measurement ground which is conducted.

Time Frame
Separation Certificate:
Under Annex IX to Regulation No.6 / 2008 mentioned that the slowest 15 (beautiful file) working days (beyond the time required to perform measurement ground) in order to Solution up to you 5 (lime) field groundsince the file is received in full by Land Office and has paid the payment stipulated by the legislation notes that the certificate fields ground which will be broken no record (net);

Measurement Land:
Measurement ground in order to solution certificate regulated in Article 73 and Article 74 Candy BPN 3/1997 which basically set as follows:
To do separation top certificate who doseparation be required measurement back field ground concerned and maintenance physical data and juridical. Because Ofground the split has status law The same with the field ground parent.

Agency authorized to Perform MeasurementLand:
1.measurement a field ground the extent 10 Has. up to you 1000 Ha conducted by the Regional Office;
2.measurement a field ground which covers more than 1000 Has. implemented by National Land Agency.
Results of the second measurement must be reported to the Head Land Office. Where appropriate Regional Office Head National Land Agency Provinces can seconded officers from the Regional Office National Land Agency Provincial or Land Office the other in the form of a special assignment or "task force" to carry out certain tasks.

The task of monitoring and providing guidance is accounted for by the Head of Regional Office National Land Agency State of the State MinisterAgricultural/Head National Land Agency through the Deputy Measurement and Land Registration.
Based on the appointment of Deputy Measurement andLand Registration measurement field ground extensive or more the number of fields can be carried out by a third party. Implementation measurement field ground is supervised by a third party and the results are validated by the headLand Office, Head of Regional Office or Deputy Measurement and Land Registration appropriate authority.

Application for Filing Measurement Land:
Application to perform measurement ground addressed to the Head Office Agency Land
After officers measurement receive commands measurement, then immediately do the following preparation :
1.check the availability of the map as the map registrationor map basic registration or other maps on the proposed location;
2.plan measurement The above map registration or map basic registration or maps that meet requirement, when ground applied yet have image situation/measurement certificate;
3.in case there is a map registration or map basicregistration or other map that satisfies requirement, then immediately prepared planning mapmaking registration;
4.check the availability of the point basic techniques around the fieldground requested;
5.in which case there is no point basic techniques around the fieldground to be measured, asked the applicant to complete the monument point basic minimal engineering 2 (two) fruit and shape as referred to in Article 5.
6.when activity measurement field ground be required, hold preparations, such as preparing forms for measurement such as measuring image, form measurement polygon; dll.

Delimitation Land:
Prior to execution measurement field ground, measuring officer of Land Office first define the boundaries of the field ground and the applicant put limit signs.

When measurement limit the field ground performed by third parties, delimitation of the field ground carried out by the Section Head Measurement and Land Registration or its designated officer.
Delimitation performed after written notice to the applicant measurement, and the holders of such areas bordering. This notification shall be made no later than 10 (ten) days before delimitation carried out.
After demarcation and installation of signs boundary completed, then conducted activity measurementand mapping areas ground.

Juridical Data Collection and Research Division Land:
For the purposes of data research juridical Section HeadMeasurement and Land Registration submit evidence of existing and checklists 201 The completed portion in order to delimitation field groundto Committee A.
Once the study is completed juridical data, A committee then submit the checklist 201 that was filled to the Head of Section Measurement and Land Registrationwhich then prepares the announcement of physical data and juridical data.

Physical Data Research by Tim A

After the data collection and research conducted by the juridical To Section Measurement and Land Registrationthen the data was submitted to the Committee of a fatherly checked back in land registry sporadic is as follows:
1.examined data juridical field ground which are not equipped with written evidence of the ownership ground completely;
2.conduct field inspections to determine the truth of the evidence presented by the applicantland registry;
3.note the disclaimer / objection and completion results;
4.make inferences about the data juridical field groundconcerned;
5.the list of fields 201.

To assess the truth of the applicant's statements and testimony of the witnesses presented in the proof of rights, A committee can :
1.Seek additional information from the people who are around the field ground which can be used to strengthen the testimony or information regarding proof of ownership ground The;
2.Requesting additional information from the public as referred to in paragraph a are expected to know the history of ownership of the field ground is to look at the age and length of residence in areaThe.
3.Seeing field ground The location to determine whether the relevant physical controlsground The other parties or used with permission of the relevant, and besides it can assess building and plants that exist in the above field ground which can be used as a guide for proving one's ownership of the field ground The.
Results of the study juridical data by the Section Head Measurementand Land Registration and or a committee referred to in Article 82 included in the Proceedings of Juridical Data Research and Determination Limit (checklist 201).
4.Announcements Physical Data and Data Juridical:
Quotes Data juridical and physical data that is included in the Proceedings of Juridical Data Research and Determination Limit (checklist 201) by Committee A included in the List Data Juridical and Physical Data Field Land (checklists 201C), which is a list of fields referred to in Article 25 Signs (2) Government Regulation Number 24 Year 1997.

To provide an opportunity for stakeholders to object to the physical data and juridical data on field ground applied for registration, the List Data Juridical and Physical Data Field Land (checklists 201C) as referred to in paragraph (1) and map fields ground concerned announced by using the checklist 201B in Land Office and the Office of the Chief of the Village / Village location ground as long as 60 (sixty) day.
Taking into account the possibility of a problem landwhich will arise Head Land Office may decide that the announcement about the physical data and juridical data regarding ground applied for registration is carried out through a local and general daily or on location ground The top of the cost of the applicant.

Endorsement Physical Data and Data Juridical
After the announcement period as expired, the physical data and juridical data is validated by the head Land Office Approval of the Minutes of the Physical Data and Data Juridical (checklist 202).
If at the time of ratification of the physical data and juridical data is still there lack of data completeness or there are objections which have not been resolved, the validation is done with notes about things that incomplete and or objections which have not been resolved.
To those who raise objections submitted to him a written notice to immediately file a lawsuit to court. The objections are listed by using the checklist 309.


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