PAYMENT LEGAL RESULTS LAND AND BUILDING RIGHTS ACQUISITION FEES IN A CANCELED SALE AND PURCHASE BINDING AGREEMENT
Keywords:
PPJB, BPHTBAbstract
The Sale and Purchase Agreement or better known as PPJB is the first step taken by the parties before the sale and purchase deed (AJB) is carried out. One of the reasons for making a PPJB is to make an initial agreement in the event that there are obstacles, for example, the object is out of town, or it is in the process of solving the certificate. In its development PPJB can also be canceled by one of the parties. This cancellation of course brings legal consequences to the parties, including the BPHTB that has already been paid. This problem statement examines the legal consequences of BPHTB in the canceled PPJB? This research is in the form of normative legal research which aims to examine the payment of fees for the acquisition of land and building rights in a binding sale and purchase agreement that is cancelled.
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