Legal Protection for Land Deed Officials in Payment of Land Acquisition Fees for Land and Building Rights in the Land Purchase and Sale Process

Abstract

This study aims to analyze the legal responsibility of Land Deed Officials (Land Deed Officials/PPAT) concerning Land and Building Acquisition Duty (Land and Building Rights Acquisition Duty/BPHTB) in the execution of a Sale and Purchase Deed (Deed of Sale and Purchase/AJB), particularly when BPHTB payment has not been validated by the Regional Revenue Agency (Regional Revenue Agency/BAPENDA). This normative legal research employs statutory, conceptual, and analytical approaches. Legal materials are collected through library research and analyzed qualitatively using systematic and grammatical interpretation and legal reasoning. The study finds that PPAT responsibility is limited to the authority granted by law. PPAT is required to ensure the fulfillment of formal administrative requirements before the AJB is signed, but PPAT is not the taxpayer and has no authority to determine or validate the material amount of BPHTB. The taxpayer remains responsible for the tax obligation, while validation belongs to the competent regional authority. Legal protection for PPAT is therefore proportional: a PPAT should not be held solely because validation is delayed or has not been issued due to verification by BAPENDA or circumstances outside the PPAT's authority, provided that the PPAT has complied with professional and administrative duties. Conversely, knowingly signing an AJB despite an unfulfilled mandatory requirement may give rise to administrative liability. The study recommends clearer coordination and integrated administration between PPAT, BAPENDA, and the Land Office to strengthen legal certainty and prevent an unjustified expansion of PPAT liability.