PELAKSANAAN PERJANJIAN KREDIT DENGAN PENJAMINAN FIDUSIA PADA BANK RAKYAT INDONESIA CABANG SURAKARTA

Buyer and/or seller asked a Notary Public to perform them a Deed of Sale for some reasons, such as seller needed his money fast, or for avoiding / delay, some taxes due by parties. The aim of this research is to know any legal reasons for parties to binding into Deed of Sale and to analize any legal consequences arise from the deed for parties and to analyze any legal protection for parties if legal dispute arisen among parties. This is a normative legal research based on primary and secondary data. The research data will compile in qualitative method, analyzed in descriptive and perspective based on comparative, and systematize legal analyzes method. Reasons for transfering any legal rights of land by a Deed of Sale are : the land is still on certification process or it still held lien on it, the largely used reason by land brokerage is the land is still due to sell, and the main reason is to avoiding tax such as PPH and BPHTB. Parties involved in the Deed of Sale should face any legal consequences arise, such as the transfer of land, the guarantee of rights for seller. Problems with absolute empowered in the sales contract from Ministry of Internal Affair Instruction no 14 year 1982 are not exist, because absolute empowered allowed if Notary Public as public offecer performs it. Law is protected all parties involved in salec contract and performing a Deed of Sale, especially any legal rights cited in the Deed, because the legal action is already taken and in accordance to parties need