Peran Notaris dan PPAT dalam Transaksi Jual Beli Tanah dan Balik Nama Tanah yang Harganya Tidak Sesuai Pasar di Kabupaten Boyolali

Pratama, Aditya Putra and , M. Junaidi, S.H., S.Ag., M.Ag (2026) Peran Notaris dan PPAT dalam Transaksi Jual Beli Tanah dan Balik Nama Tanah yang Harganya Tidak Sesuai Pasar di Kabupaten Boyolali. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the role of Notaries and Land Deed Officials (PPAT) in land sale and purchase transactions and the transfer of land certificate ownership where the transaction value does not correspond to the market price in Boyolali Regency. This research is motivated by the practice of reporting land transaction prices below the actual value in order to reduce the payment of the Duty on the Acquisition of Land and Building Rights (BPHTB), which may lead to legal uncertainty and administrative violations. This study is based on Law Number 2 of 2014 concerning the Position of Notary, Government Regulation Number 24 of 2016 concerning the Position of Land Deed Officials (PPAT), as well as Qur’anic Surah An-Nisa verses 29 and 59 regarding honesty, justice, and obedience to rules in muamalah (Islamic transactions). The research method used is empirical legal research with a descriptive approach. The data were obtained through interviews with Notaries/PPAT and through the study of documents and laws and regulations related to land sale and purchase transactions and the transfer of land certificate ownership. The results of the study indicate that Notaries and PPAT have an important role in examining the validity of documents, ensuring the legality of transactions, and assisting the process of transferring land certificate ownership in accordance with applicable laws and regulations. However, there are still practices of reporting transaction values below market prices in order to reduce tax burdens. From the perspective of Islamic law, such practices contradict the principles of honesty and justice because they involve elements of non-transparency. Therefore, stricter supervision and legal education for the public are necessary so that land sale and purchase transactions can be conducted honestly, fairly, and in accordance with applicable laws and regulations.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Islamic law, land sale and purchase, land title transfer, Notary, PPAT
Subjects: K Law
Divisions: Fakultas Hukum dan Ilmu Politik > S1 Ilmu Hukum
Depositing User: ADITYA PUTRA PRATAMA
Date Deposited: 07 Aug 2026 01:30
Last Modified: 07 Aug 2026 01:30
URI: http://eprints.ums.ac.id/id/eprint/146836

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