Legal Consequences of the Issuance of Sale and Purchase Deed Before the Payment of Land and Building Rights Acquisition Duty in Central Aceh Regency

The transfer of land rights through sale and purchase must be carried out in accordance with the applicable legal provisions, one of which is through the making of a sale and purchase deed by the Land Deed Making Officer (PPAT) and the fulfillment of the obligation to pay the Land and Building Rights Acquisition Fee (BPHTB). In accordance with the provisions of Article 60 paragraph 1 letter (a) of Government Regulation Number 35 of 2023 and Article 16 paragraph (1) of Qanun of Central Aceh Regency Number 1 of 2024, Land Deed Making Officials/Notaries can only sign a deed of transfer of land and building rights after the taxpayer submits proof of BPHTB payment. However, in practice, in Central Aceh Regency, especially Bebesen District, it is still found that the issuance of sale and purchase deeds before BPHTB payments are made. This condition raises legal problems, especially in the process of registering the transfer of land rights at the Land Office. Problem Formulation 1. What are the legal consequences of the issuance of a sale and purchase deed before BPHTB payment in Central Aceh Regency 2. What is PPAT's responsibility for the issuance of sale and purchase deeds before BPHTB payment in Central Aceh Regency? This research method is descriptive analysis using an empirical juridical approach, using primary data as the main material with the study of legal materials. The results of the study show that the legal consequences of the issuance of the Sale and Purchase Deed before BPHTB payment contain formal defects. The sale and purchase agreement remains valid and binding on the parties as an obligatory relationship based on Article 1320 and Article 1338 of the Civil Code, but the Sale and Purchase Deed has been degraded from an authentic deed to a deed under hand in accordance with Article 1869 of the Civil Code. Administratively, the AJB cannot be used for the name change process before BPHTB is paid and validated. PPAT's responsibility for the issuance of AJB before BPHTB payment in Central Aceh Regency in practice only provides administrative sanctions in the form of reprimands and guidance from BPN and the Financial Management Agency (BPKK). Losses incurred, such as additional costs, administrative obstacles, and delays in the name change process, are still charged to the parties so that PPAT's liability has not fully provided protection and fair settlement for the aggrieved party.