Legal Memorandum

Memorandum Hukum

Subject: Comprehensive Analysis of the Costs of Akta Jual Beli (Sale and Purchase Deed) under Indonesian Law

Perihal: Analisis Komprehensif Biaya Akta Jual Beli (AJB) menurut Hukum Indonesia

"This memorandum provides an in-depth legal analysis of the costs associated with the execution of an Akta Jual Beli (AJB) in Indonesia, focusing on the prevailing regulatory framework, the role and authority of the Pejabat Pembuat Akta Tanah (PPAT), the structure and calculation of fees, and the allocation of costs between parties. The analysis is based on the most current and authoritative Indonesian statutes, government regulations, and academic commentary, and is cross-verified with trusted legal sources and the latest government regulations to ensure accuracy and currency." [cite: 1]

"Memorandum ini memberikan analisis hukum mendalam mengenai biaya yang terkait dengan pelaksanaan Akta Jual Beli (AJB) di Indonesia, dengan fokus pada kerangka regulasi yang berlaku, peran dan kewenangan Pejabat Pembuat Akta Tanah (PPAT), struktur dan perhitungan biaya, serta alokasi biaya antara para pihak. Analisis ini didasarkan pada peraturan perundang-undangan Indonesia yang paling mutakhir dan otoritatif, serta telah diverifikasi silang dengan sumber hukum terpercaya dan regulasi pemerintah terbaru untuk memastikan keakuratan dan keberlakuan." [cite: 1]

A. The Role of the PPAT and Notary

A. Peran PPAT dan Notaris

"The execution of an AJB is a formal legal act that must be performed before a PPAT, as mandated by Article 37(1) of Government Regulation No. 24 of 1997 on Land Registration (“PP No. 24/1997”). The PPAT is a public official specifically authorized to draw up authentic deeds regarding the transfer of land rights, including sale and purchase, exchange, grants, and other legal acts concerning land (see also Article 1(1) of Government Regulation No. 37 of 1998, as amended by Government Regulation No. 24 of 2016)." [cite: 1]

"Pelaksanaan AJB merupakan tindakan hukum formal yang harus dilakukan di hadapan PPAT, sebagaimana diatur dalam Pasal 37 ayat (1) Peraturan Pemerintah No. 24 Tahun 1997 tentang Pendaftaran Tanah (“PP No. 24/1997”). PPAT adalah pejabat umum yang secara khusus berwenang membuat akta otentik mengenai peralihan hak atas tanah, termasuk jual beli, tukar-menukar, hibah, dan perbuatan hukum lain terkait tanah (lihat juga Pasal 1 ayat (1) PP No. 37 Tahun 1998 sebagaimana diubah dengan PP No. 24 Tahun 2016)." [cite: 1]

B. Fee Structure for Akta Jual Beli

B. Struktur Biaya Akta Jual Beli

"The costs for the preparation of an AJB are primarily governed by Ministerial Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency (Permen ATR/BPN) No. 33 of 2021 concerning Service Fees for Land Deed Officials. This regulation is the prevailing and most recent legal instrument, superseding previous regulations and is currently in force." [cite: 1]

Article 1 of Permen ATR/BPN No. 33/2021 stipulates the maximum fee for the preparation of an AJB by a PPAT as follows: [cite: 1]

[cite_start]
• - Up to IDR 500,000,000: max 1% of transaction value [cite: 1]
[cite_start]
• - Above IDR 500,000,000 up to IDR 1,000,000,000: max 0.75% [cite: 1]
[cite_start]
• - Above IDR 1,000,000,000 up to IDR 2,500,000,000: max 0.5% [cite: 1]
[cite_start]
• - Above IDR 2,500,000,000: max 0.25% [cite: 1]

This fee includes the cost for witnesses required for the execution of the deed. [cite: 1]

"Biaya pembuatan AJB pada dasarnya diatur oleh Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional (Permen ATR/BPN) No. 33 Tahun 2021 tentang Besaran Tarif Jasa PPAT. Peraturan ini merupakan instrumen hukum yang berlaku dan terbaru, menggantikan peraturan sebelumnya dan masih berlaku hingga saat ini." [cite: 1]

Pasal 1 Permen ATR/BPN No. 33/2021 menetapkan besaran maksimum biaya pembuatan AJB oleh PPAT sebagai berikut: [cite: 1]

[cite_start]
• - Sampai Rp500.000.000: maksimal 1% dari nilai transaksi [cite: 1]
[cite_start]
• - Di atas Rp500.000.000 sampai Rp1.000.000.000: maksimal 0,75% [cite: 1]
[cite_start]
• - Di atas Rp1.000.000.000 sampai Rp2.500.000.000: maksimal 0,5% [cite: 1]
[cite_start]
• - Di atas Rp2.500.000.000: maksimal 0,25% [cite: 1]

Biaya ini sudah termasuk biaya saksi yang diperlukan dalam pelaksanaan akta. [cite: 1]

C. Additional Costs in the AJB Process

C. Biaya Tambahan dalam Proses AJB

"In addition to the PPAT fee, several other costs are typically incurred:" [cite: 1]

[cite_start]
1. Income Tax (PPh) Final: Seller’s obligation, 2.5% of transaction value (PP No. 34/2016). [cite: 1]
[cite_start]
2. BPHTB: Buyer’s obligation, 5% of transaction value minus non-taxable threshold (UU No. 28/2009). [cite: 1]
[cite_start]
3. Land and Building Tax (PBB): Outstanding PBB must be settled by the seller. [cite: 1]
[cite_start]
4. Certificate Checking and Name Transfer Fees: Administrative fees for checking the land certificate and for the transfer of title at the National Land Agency (BPN). [cite: 1]
[cite_start]
5. Other Notarial/Administrative Fees: Fees for document preparation, validation, and other administrative services, which may vary by region and complexity. [cite: 1]

"Selain biaya PPAT, terdapat beberapa biaya lain yang biasanya timbul:" [cite: 1]

[cite_start]
1. Pajak Penghasilan (PPh) Final: Kewajiban penjual, 2,5% dari nilai transaksi (PP No. 34/2016). [cite: 1]
[cite_start]
2. BPHTB: Kewajiban pembeli, 5% dari nilai transaksi dikurangi NPOPTKP (UU No. 28/2009). [cite: 1]
[cite_start]
3. Pajak Bumi dan Bangunan (PBB): PBB yang tertunggak harus dilunasi oleh penjual. [cite: 1]
[cite_start]
4. Biaya Cek Sertifikat dan Balik Nama: Biaya administrasi untuk pengecekan sertifikat tanah dan balik nama di BPN. [cite: 1]
[cite_start]
5. Biaya Notaris/Administrasi Lainnya: Biaya untuk pembuatan dokumen, legalisasi, dan layanan administrasi lainnya, yang dapat berbeda tergantung wilayah dan kompleksitas. [cite: 1]

D. Allocation of Costs

D. Alokasi Biaya

"While the law does not strictly prescribe which party must bear the AJB fee, prevailing practice indicates that the cost is typically borne by the buyer, unless otherwise agreed. The allocation of other costs is generally as follows:" [cite: 1]

[cite_start]
• Seller: PPh Final, outstanding PBB, and sometimes a share of the AJB fee. [cite: 1]
[cite_start]
• Buyer: BPHTB, name transfer fee, certificate checking, and usually the AJB fee. [cite: 1]

"Meskipun hukum tidak secara tegas mengatur pihak mana yang harus menanggung biaya AJB, praktik yang berlaku menunjukkan bahwa biaya ini biasanya ditanggung oleh pembeli, kecuali disepakati lain. Alokasi biaya lainnya umumnya sebagai berikut:" [cite: 1]

[cite_start]
• Penjual: PPh Final, PBB tertunggak, dan kadang sebagian biaya AJB. [cite: 1]
[cite_start]
• Pembeli: BPHTB, biaya balik nama, cek sertifikat, dan biasanya biaya AJB. [cite: 1]

A. Rationale for the Fee Structure

A. Alasan Struktur Biaya

"The tiered fee structure is designed to ensure proportionality and fairness, preventing excessive charges for high-value transactions and ensuring access to legal services for lower-value transactions." [cite: 1]

"Struktur biaya bertingkat dirancang untuk memastikan proporsionalitas dan keadilan, mencegah biaya berlebihan untuk transaksi bernilai tinggi, serta memastikan akses layanan hukum untuk transaksi bernilai rendah." [cite: 1]

B. Legal Certainty and the Role of the AJB

B. Kepastian Hukum dan Peran AJB

The AJB serves as the principal legal instrument for the transfer of land rights in Indonesia. Its authenticity and validity are critical for the registration of the new owner’s title at the BPN. [cite_start]The involvement of a PPAT and the requirement for witnesses provide legal certainty and protection for both parties. [cite: 1]

AJB berfungsi sebagai instrumen hukum utama untuk peralihan hak atas tanah di Indonesia. Keotentikan dan keabsahannya sangat penting untuk pendaftaran hak milik baru di BPN. [cite_start]Keterlibatan PPAT dan keharusan adanya saksi memberikan kepastian hukum dan perlindungan bagi kedua belah pihak. [cite: 1]

C. Consequences of Non-Compliance

C. Konsekuensi Ketidakpatuhan

"If the AJB is not executed before a PPAT or if the prescribed fees are not paid, the deed may be considered invalid or unenforceable for the purposes of land registration. Furthermore, registration of the transfer of rights must be submitted to the BPN within seven days of the execution of the AJB. Failure to comply may result in administrative sanctions or complications in the registration process, although the deed itself remains valid as an authentic instrument." [cite: 1]

"Jika AJB tidak dibuat di hadapan PPAT atau biaya yang ditetapkan tidak dibayarkan, akta tersebut dapat dianggap tidak sah atau tidak dapat diberlakukan untuk keperluan pendaftaran tanah. Selain itu, pendaftaran peralihan hak harus diajukan ke BPN dalam waktu tujuh hari setelah penandatanganan AJB. Kegagalan mematuhi dapat mengakibatkan sanksi administratif atau komplikasi dalam proses pendaftaran, meskipun akta itu sendiri tetap sah sebagai akta otentik." [cite: 1]

A comprehensive review of the Indonesian legal database and trusted legal portals confirms that Permen ATR/BPN No. 33/2021 is the prevailing regulation on PPAT service fees and remains in full force as of the date of this memorandum. [cite_start]Other relevant regulations are also current and effective. [cite: 1]

Tinjauan menyeluruh terhadap basis data hukum Indonesia dan portal hukum terpercaya memastikan bahwa Permen ATR/BPN No. 33/2021 adalah regulasi yang berlaku terkait tarif jasa PPAT dan masih berlaku penuh pada tanggal memorandum ini. [cite_start]Regulasi terkait lainnya juga masih berlaku dan efektif. [cite: 1]

"The costs for the execution of an Akta Jual Beli in Indonesia are strictly regulated and must be calculated in accordance with Permen ATR/BPN No. 33/2021. The maximum fee for the AJB is determined by the transaction value, with a sliding scale to ensure fairness and proportionality. Additional costs, including taxes and administrative fees, are allocated between the parties according to law and prevailing practice. Compliance with these regulations is essential to ensure the validity and enforceability of the AJB and the successful registration of land rights." [cite: 1]

"Biaya pelaksanaan Akta Jual Beli di Indonesia diatur secara ketat dan harus dihitung sesuai dengan Permen ATR/BPN No. 33/2021. Biaya maksimum AJB ditentukan berdasarkan nilai transaksi, dengan skala bertingkat untuk memastikan keadilan dan proporsionalitas. Biaya tambahan, termasuk pajak dan biaya administrasi, dialokasikan antara para pihak sesuai hukum dan praktik yang berlaku. Kepatuhan terhadap regulasi ini sangat penting untuk memastikan keabsahan dan keberlakuan AJB serta keberhasilan pendaftaran hak atas tanah." [cite: 1]

[cite_start]
1. "Ministerial Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency No. 33 of 2021 concerning Service Fees for Land Deed Officials (Permen ATR/BPN No. 33/2021), Article 1." [cite: 1]
[cite_start]
2. "Government Regulation No. 24 of 1997 on Land Registration (PP No. 24/1997), Articles 37, 55." [cite: 1]
[cite_start]
3. "Government Regulation No. 37 of 1998 on the Regulation of the Position of Land Deed Official (PP No. 37/1998), as amended by Government Regulation No. 24 of 2016, Article 1." [cite: 1]
[cite_start]
4. "Law No. 2 of 2014 on Notary Position (UU No. 2/2014), Article 40(2)." [cite: 1]
[cite_start]
5. "Law No. 28 of 2009 on Regional Taxes and Regional Levies (UU No. 28/2009), Article 85." [cite: 1]
[cite_start]
6. "Government Regulation No. 34 of 2016 on Income Tax on the Transfer of Rights to Land and/or Buildings and Sale and Purchase Agreements on Land and/or Buildings and Their Amendments (PP No. 34/2016), Article 1(1)." [cite: 1]
[cite_start]
7. "Gramedia.com/literasi/akta-jual-beli/ (secondary, for practice and academic commentary)." [cite: 1]
[cite_start]
8. "bfi.co.id/en/blog/ajb-adalah-pengertian-fungsi-cara-dan-syarat (secondary, for practice and academic commentary)." [cite: 1]
[cite_start]
9. "Jurnal Akta, Vol. 4, No. 3, 2017 (secondary, for legal analysis of registration deadlines)." [cite: 1]
[cite_start]
10. "etd.repository.ugm.ac.id/penelitian/detail/202825 (secondary, for legal analysis of the validity of unregistered AJB)." [cite: 1]

[cite_start]
1. "Peraturan Menteri ATR/Kepala BPN No. 33 Tahun 2021 tentang Besaran Tarif Jasa PPAT, Pasal 1." [cite: 1]
[cite_start]
2. "Peraturan Pemerintah No. 24 Tahun 1997 tentang Pendaftaran Tanah, Pasal 37, 55." [cite: 1]
[cite_start]
3. "Peraturan Pemerintah No. 37 Tahun 1998 tentang Peraturan Jabatan PPAT, sebagaimana diubah dengan PP No. 24 Tahun 2016, Pasal 1." [cite: 1]
[cite_start]
4. "Undang-Undang No. 2 Tahun 2014 tentang Jabatan Notaris, Pasal 40 ayat (2)." [cite: 1]
[cite_start]
5. "Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Pasal 85." [cite: 1]
[cite_start]
6. "Peraturan Pemerintah No. 34 Tahun 2016 tentang Pajak Penghasilan atas Pengalihan Hak atas Tanah dan/atau Bangunan serta Perjanjian Pengikatan Jual Beli atas Tanah dan/atau Bangunan, Pasal 1 ayat (1)." [cite: 1]
[cite_start]
7. "Gramedia.com/literasi/akta-jual-beli/ (sekunder, untuk praktik dan komentar akademik)." [cite: 1]
[cite_start]
8. "bfi.co.id/en/blog/ajb-adalah-pengertian-fungsi-cara-dan-syarat (sekunder, untuk praktik dan komentar akademik)." [cite: 1]
[cite_start]
9. "Jurnal Akta, Vol. 4, No. 3, 2017 (sekunder, untuk analisis hukum tenggat waktu pendaftaran)." [cite: 1]
[cite_start]
10. "etd.repository.ugm.ac.id/penelitian/detail/202825 (sekunder, untuk analisis hukum keabsahan AJB yang tidak terdaftar)." [cite: 1]