Yasa, I Gusti Putu Adi Abdi and Subawa, I Made Mulyawan and Mahadewi, I Gusti Agung Ika Laksmi (2026) JURIDICAL REVIEW OF THE STRENGTH OF THE SALE AND PURCHASE AGREEMENT ACT IN LAND RIGHTS TRANSFER TRANSACTIONS. International Journal of Business, Law and Political Science, 3 (7). ISSN 3032-1298

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Abstract

Objective: This study aims to analyze the legal standing and binding strength of the PPJB Deed in land rights transfer transactions, as well as to analyze the legal protection for the parties involved in a PPJB executed after tax obligations have been fulfilled. Method: This study is a normative legal research utilizing a statutory approach and a conceptual approach, supported by primary, secondary, and tertiary legal materials collected through a literature review and analyzed qualitatively. As the analytical framework, the theory of the rule of law, the theory of legal certainty, the theory of legal protection, and the theory of contract are applied to examine the issues formulated in this research. Results: The results of the study indicate that the PPJB deed is a preliminary agreement that is obligatory, valid, and binding upon the parties, and possesses evidentiary value as an authentic deed, yet it does not result in the legal transfer of land rights. Legal protection for the parties is realized through the drafting of the PPJB by a Notary, the fulfillment of BPHTB and Income Tax (PPh) obligations, and the satisfaction of administrative requirements prior to the execution of the AJB. Novelty: Issues arise due to tax regulations specifying that the PPJB serves as the basis for when the Land and Building Title Transfer Tax (BPHTB) becomes due, whereas the legal transfer of rights only occurs after the AJB is executed and registered.

Item Type:	Article
Uncontrolled Keywords:	Transfer of Land Rights, Sale and Purchase Binding Agreement (PPJB), Binding Legal Force of the PPJB Deed
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	30 Jul 2026 15:43
Last Modified:	30 Jul 2026 15:43
URI:	http://eprints.umsida.ac.id/id/eprint/16854

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