PENDAFTARAN PERALIHAN HAK MILIK ATAS TANAH KARENA WARISAN DI KANTOR PERTANAHAN KABUPATEN BOYOLALI BERDASARKAN PERATURAN PEMERINTAH NOMOR 24 TAHUN 1997 TENTANG PENDAFTARAN TANAH

Abstract

The purpose of this study was to analyze the implementation of the registration of the transfer of property rights to land due to inheritance based on Government Regulation Number 24 of 1997 concerning Land Registration at the Boyolali Regency Land Office. Analyze the obstacles that occur in the implementation of the registration of the transfer of property rights to land due to inheritance based on Government Regulation Number 24 of 1997 concerning Land Registration at the Boyolali Regency Land Office.
The method of approach in this writing is sociological juridical. The specifics of this study used descriptive analytics. The data source uses primary data and skunder data. Data collection techniques use the study of document studies. To analyze the data, researchers use qualitative descriptive analysis methods.
Based on the results of the study, it was concluded that the conditions for registration of the transfer of property rights to land due to inheritance are as follows: 1). A letter of application to the head of the land office for a transfer of rights signed by the applicant or his attorney. 2). Photocopy of Identity Card (KTP) of each heir. 3). Death certificate in the name of the rights holder. 4). Certificate of inheritance. 5). SPPT (Tax Return Payable) last year. 6). The deposit mark of the Duty on acquisition of Rights to land and buildings (BPHTB) even though it is nil is still attached. 7). For soil that has been certified so as to attach a soil certificate. 8). For land that has not been certified, it must complete the conditions of the certificate application for the first time. Obstacles to the registration of property rights to land obtained through inheritance at the Boyolali Regency Land Office are caused by various factors that greatly influence, namely the lack of socialization about land registration procedures due to inheritance, the data provided to the land registration office to register land does not match the actual data, as well as the community's assumption that it takes a long time to manage certificates.
Keywords: Registration of Transfer of Property Rights to Land, Inheritance