Analisis Yuridis Kepemilikan Hak atas Tanah karena terdapat SPPT PBB Ganda terhadap Sebidang Tanah yang Bukan Hak Milik (Studi Putusan Nomor 120PK/PDT/2017)

Abstract

Basically, a person who owns a plot of land has to pay its PBB (Tax on Land and the Building constructed thereon) based on its SPPT. The problem arises when the land has no strong legal standing as the evidence of its ownership. The receipt of paying PBB does not guarantee that it is a person's land; besides that, there are many double receipts for a plot of land. A Verdict of a civil case No. 360/Pdt.G/2000/PN.Mdn would be discussed concerning this problem. The objective of the research is to find out the legal correlation of SPPT PBB with Land Ownership, the position of Land Ownership due to double SPPT PBB with a non-property land, and the analysis on the Verdict No. 120PK/PDT/2017 on Land Ownership due to double SPPT PBB with a non- property land.The research employs empirical study approach. Secondary data are obtained from primary, secondary, and tertiary legal materials. The gathered data are analyzed by using qualitative data. The result of the research shows that the correlation between SPPT PBB and land ownership was only for registering land ownership. Actually, it is not SPPT NJOP PBB which becomes the reference, but the status of land ownership in the form of Certificate and the other supporting certificates which are needed. Having SPPT PBB does not guarantee that the person has the right on the land. Certificate is the one which guarantee a person owning the land because SPPT or a tax is not the proof for ownership. The position of land ownership with double SPPT PBB has to be guided by the Land Certificate. The thing which can be changed or improved is its SPPT PBB by revoking or eliminating one of the SPPT PBB in the same plot of land. Analysis on the Verdict in this research is basically correct. The judge with his legal consideration and the evidence has made the decision well and accurately according to the applicable law.