OWNERSHIP OF LAND RIGHTS DUE TO THE EXISTENCE OF DUPLICATE PBB SPPTS FOR A PLOT OF LAND THAT IS NOT OWNERSHIP RIGHTS

Abstract

Land rights are rights that contain the authority for the subject of the rights (person or legal entity) to use and take advantage of the land on which the land area is attached. The affirmation of the land rights is written in the formulation of Article 4 paragraph (2) of the UUPA, namely "The land rights referred to in paragraph (1) of this article provide the authority to use the land in question, as well as the earth and water bodies and the space above them are only needed for direct interests related to the use of the land within the limits according to this law and other higher legal regulations". The problem of double PBB is quite disturbing, double PBB is also one of the problems of the failure to implement the taxation system in Indonesia. Most cases of double PBB arise due to the lack of awareness of the community or landowners of the legal certainty of the land they own, then related to the transfer of land rights that violate the rules can also cause double PBB, for example if the transfer of land rights is not accompanied by valid data according to applicable law.